Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1989 (5) TMI 60 - SUPREME COURT
Whether the Collector is bound to issue notice to the persons from whose possession the goods are seized and to give him an opportunity to make his representation on the point whether the time for issuing notice under Section 124(a) of the Act should be extended beyond six months/
Held that:- The person from whose possession the goods have been seized is entitled to notice of the proposal before the Collector of Customs for the extension of the original period of six months mentioned in Section 110(2) of the Customs Act, and he is entitled to be heard upon such proposal but subject to the restrictions referred to earlier in regard to the need for mentioning confidentiality of the investigation proceedings. Appeal is allowed accordingly and to the extent set forth in our judgment orders of the High Court are modified