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2017 (3) TMI 1595 - CESTAT NEW DELHIValidity of SCN - Detention of goods - overvaluation - main grievance of the appellant is that when the SCN under Section 124 of the Customs Act was issued on 23-8-2012, there was no valid order of extension passed in terms of Section 110(2) of the Customs Act inasmuch as the same was already set aside by the Tribunal - Held that: - the said section provides for extension for issuance of SCN u/s 124 within a period of six months from the date of seizure of the goods - Admittedly, when the SCN in terms of Section 124 was issued on 23-8-2012 there was no valid order of extension inasmuch as the same was set aside by the Tribunal on 19-6-2012. The subsequent extension order was passed belatedly on 18-12-2012, and by that time the show cause notice had already been issued on 23-8-2012. As such it can be safely concluded that the SCN having been issued on 23-8-2012 was beyond the period of six months from the date of seizure. The adjudication proceedings shall continue in terms of the SCN dated 23-8-2012 - the authorities are directed to return the seized goods to the appellant - appeal disposed off.
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