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2018 (4) TMI 1258 - AT - CustomsExtension of time for issuance of SCN - Section 110 of the Customs Act, 1962 - whether the order passed by learned Principal Commissioner for extension of time limit for issuance of show cause notice in respect of seized goods is legal and correct or otherwise? Held that: - As per proviso to sub-section (2) of Section 110, the Principal Commissioner of Customs or Commissioner of Customs is empowered to extend the period of six months for issuance of show cause notice in respect of the seized goods for a period not exceeding six months on sufficient cause being shown. The investigation was undergoing. Since the same was not concluded, the show cause notice could not be issued within the prescribed period of six months. Thereafter a show cause notice was issued on 29.6.2017 proposing extension of time limit for issuance of show cause notice - sufficient cause was shown for extending the time limit - the extension of time limit of further six months for issuance of show cause notice in respect of seized goods does not appear to be illegal. Appeal dismissed - decided against appellant.
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