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2019 (6) TMI 170 - AT - CustomsExtension of time limit for issuance of SCN - whether the Commissioner is required to issue notice to the importer proposing extension of time limit for issuance of SCN or he may extend the time limit without putting the importer to the notice? - HELD THAT:- The same issue for the period even after the amendment in Section 110 has come up before the Tribunal-Delhi in the case of M/s Swees Gems & Jewellery. [2019 (2) TMI 1375 - CESTAT NEW DELHI] , the Tribunal after interpreting and discussing the difference in the provision of Section 110(2) before and after amendment came to the conclusion that the amendment is not such that the department is not required to issue SCN. There is no legal authority with the department for dispensing with the issuance of SCN to the appellant, therefore, the impugned order passed without issuance of any SCN will not sustain - Appeal allowed - decided in favor of appellant.
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