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2022 (5) TMI 720 - HC - CustomsValidity of SCN - Smuggling - seizure of gold bar, silver ingots and fine silver and cash - notice under Section 110 (2) of the Customs Act, 1962 for extending the time for investigation was quashed and subsequent notices/summons issued to the petitioner therein have been held to be without any authority of law - HELD THAT:- Taking into consideration the submission made by learned counsel for the petitioner based on order dated 02.03.2022 passed by the High Court in WPC No.5388 of 2021 whereby the notice under Section 110 (2) of the Act of 1962 was held to be without any authority of law, the notice was quashed, it is directed that respondents shall not proceed any further pursuant to notice dated 23.04.2022 (Annexure P-1) issued under Section 124 of the Act of 1962, till the next date of hearing. List this case after four weeks.
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