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2020 (8) TMI 350 - HC - CustomsPrinciples of Natural Justice - Extension of period of issuance of SCN after seizure of goods - power of Principal Commissioner of Customs or Commissioner of Customs is empowered to extend the period for issuance of notice under Section 124 of the 1962 Act to another six months - affording an opportunity of hearing at the time of extension or not - Section 110(2) of the Customs Act, 1962 - HELD THAT:- The seizure in the instant case was done on 16.10.2019 and the period of six months expired on 15.04.2020. In view of the Ordinance dated 31.03.2020 promulgated before expiry of period, had already been extended upto 30.06.2020 but still vide Exhibit R1(a) dated 11.03.2020, the Commissioner of Customs (Prev) on the basis of report of Assistant Commissioner of Customs (P), Thrissur Division extended the period from 15.04.2020 to another period of six months. Whether the said order was communicated to the petitioner within or after the expiry period? - In the absence of Ordinance, there would have been a force in the arguments of learned counsel appearing for the petitioners of non-adherence to the strict provisions of the Act as concededly the communication of extension received by the petitioner is dated 26.05.2020 (Exhibit P-19). Thus, the right of the petitioners has not been prejudiced or taken away in granting extension of six months for completion of proceedings under Section 124 of the 1962 Act - petition dismissed.
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