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2012 (12) TMI 438 - CESTAT, NEW DELHIImport of plastic films from China – mis-declaration - provisional release of the goods – Held that:- As per provision of Section 110(2) of the Customs Act if Show Cause Notice is not issued within 6 months from the date of seizure, the goods have to be released - adjudicating authority can extend the period by another 6 months by passing an order as envisaged in the said section. Such order extending the period can be passed only after giving an opportunity for hearing to the appellants. The impugned order is not passed under the said provisions. If such order has not been passed the goods have to be released to the appellants – in favor of assessee
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