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2024 (2) TMI 779 - HC - CustomsSeizure of Gold - smuggling of gold - Extension of period for issuance of show cause notice - Interpretation of statute, sub-section (2) of Section 110 - Validity of intimation issued under Section 110(2) of the Customs Act, 1962 - HELD THAT:- The Principal Commissioner of Customs concluded that the investigation was delayed due to key persons, who are involved in the case, being at large and therefore their examination being stalled. For such reason, he also concluded that further investigation is required to be carried out and that an extension of time is necessary. These conclusions are said to have been reached on the basis of facts placed before the Principal Commissioner of Customs. It certainly cannot be inferred from the above that reasons in writing were not recorded. The other aspect to be taken into account is whether the recorded reasons are germane to the extension. Since it is recorded therein that the investigation was delayed due to persons being at large and that such persons are required to be examined or questioned in relation to the case, it certainly cannot be said that the recorded reasons are not germane to the extension. At the highest, the petitioner may be in a position to say that sufficient reasons were not recorded. However, in exercise of discretionary jurisdiction, it is ordinarily not appropriate to examine the sufficiency of reasons because appellate jurisdiction is not being exercised. Therefore, no case is made out for interference with the impugned intimation - Petition disposed off.
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