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2018 (4) TMI 1539 - HC - CustomsExtension of time limit for issuance of SCN - confiscation of seized goods - Section 110 of the Customs Act, 1962 - Held that: - Proviso to sub-section (2) lays down that period of six months cannot be mechanically extended but it can be extended only if the Commissioner of Customs is satisfied that sufficient cause is shown by the Customs Officer. There is no finding recorded by the Commissioner that he was satisfied that investigation is being pursued seriously and there is a need for grant of more time for taking the investigation to its logical conclusion. There is no finding recorded that sufficient cause was made out by the Customs Officer - in view of the express words used in proviso to sub-section (2) of Section 110, the Commissioner could not have extended the time without recording his satisfaction on basis of the material on record that investigation is being pursued seriously and there is a need for more time for taking it to its logical conclusion. Merely because investigation is delayed, that is no ground for grant of extension of time so as to defeat the right created under sub-section (2) of Section 110. Grant of extension of time as provided in the proviso affects the right which is created under sub-section (2) of Section 110 in favour of the person from whom the goods have been seized. If no notice under Section 124 is issued within a period of six months from the date of the seizure, the persons from whom goods are seized is entitled to return of goods as a matter of right. Appeal dismissed.
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