TMI Blog2018 (4) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice could not be issued within the prescribed period of six months. Thereafter a show cause notice was issued on 29.6.2017 proposing extension of time limit for issuance of show cause notice - sufficient cause was shown for extending the time limit - the extension of time limit of further six months for issuance of show cause notice in respect of seized goods does not appear to be illegal. Appeal dismissed - decided against appellant. - C/87870/2017 - A/85963/2018 - Dated:- 11-4-2018 - Mr. Ramesh Nair, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Ms. Pooja Reddy, Advocate, for appellant Shri Chatru Singh, Assistant Commissioner (AR), for respondent ORDER Per: Ramesh Nair The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays time in a haste. Therefore, the principles of natural justice were violated. Hence the impugned order is not sustainable on this ground alone. 3. Shri Chatru Singh, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides. We find that the limited issue involved in the present case is that whether the order passed by learned Principal Commissioner for extension of time limit for issuance of show cause notice in respect of seized goods is legal and correct or otherwise. In this connection, we reproduce Section 110 of the Customs Act, 1962 as below:- SECTION Seizure of goods, documents and things. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red; or (b) taking, in the presence of the Magistrate, photographs of such goods, and certifying such photographs as true; or (c) allowing to draw representative samples of such goods, in the presence of the Magistrate, and certifying the correctness of any list of samples so drawn. (1C) Where an application is made under sub-section (1B), the Magistrate shall, as soon as may be, allow the application.] (2) Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized : Provided that the aforesaid period of six months may, on sufficien ..... X X X X Extracts X X X X X X X X Extracts X X X X
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