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2019 (4) TMI 1185 - AT - CustomsJurisdiction - power of Commissioner of Customs to extend the period for issue of SCN - whether the Commissioner of Customs is empowered to extend the period for issue of Show Cause Notice in terms of Section 110, by a period of six months, Suo Moto, without reference to the person from whom the goods were seized? - Section 110 (2) of the Customs Act, 1962 - provisional release of goods - HELD THAT:- The amendment to the provisions has been made w.e.f. 29/03/2918. The original six months period from the date of seizure was to expire on 26/04/2018. Since the amended provisions have come into effect before such date, we are of the view that the Commissioner of Customs is fully empowered to pass such order for extension without reference to the person from whom the goods were seized. The Commissioner of Customs is directed to consider the request made on behalf of the appellant for provisional release of the goods - appeal disposed off.
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