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2014 (5) TMI 241 - AT - CustomsSeizure of Gold - Extension of period for issuance of show-cause notice – Whether former show-cause notice u/s 124 giving all the details was required in this case or not – Held that:- Impugned order is sustainable because there is no prejudice caused to the appellant by the impugned order - He is not the owner of the gold and the owner of the gold did not even cooperate with the investigation during the relevant period - On merits appellant has no case since he is not at all prejudiced by the impugned order and in any case he has been given an opportunity to attend the personal hearing. If there is no indication to show whether the appellant wanted more details and details given in the personal hearing notice was not sufficient - A decision to extend the show-cause notice has to be taken only in the last month i.e. 5th or 6th month since fact that show-cause notice cannot be issued within time would be known only by that time and time would not be available for issue of detailed show-cause notice, await reply and issue order - More so, issue order has to be passed before six months from seizure - Commissioner cannot be found fault with for issuing of combined notice of personal hearing giving the reasons for extension of show-cause notice issued therein so that the appellants can utilize the opportunity and explain their side of the story and if necessary get the detailed reasons given by the investigating officers and during personal hearing contest the same - Having regard to the facts and circumstances because of which the period for issue of notice was extended, the requirement of Section 124 and principles of natural justice can be considered as fulfilled – Decided against assessee.
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