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TMI Blog2018 (4) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to enable the investigating officers of this case to thoroughly investigate and complete the investigation. 2. Ms. Pooja Reddy, learned counsel appearing on behalf of the appellant, submits that the enquiry started in the present case on 5.1.2017. Thereafter the goods belonging to the appellant was seized on 17.2.2017 and a seizure memo was handed over to the appellant on 21.2.2017. Accordingly, the show cause notice with respect to the seized goods should have been issued within six months. However, the Revenue issued a show cause notice dated 29.6.2017 proposing extension of time limit for issuance of show cause notice. She submits that in the show cause notice, the appellant was directed to reply within five days of receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the previous permission of such officer. [(1A) The Central Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification in the Official Gazette, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (1), be disposed of by the proper officer in such manner as the Central Government may, from time to time, determine after following the procedure hereinafter specified. (1B) Whereany goods, being goods specified under subsection (1A), have been seized by a proper officer under subsection (1), he shall p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be entitled to make copies thereof or take extracts therefrom in the presence of an officer of customs." As per proviso to sub-section (2) of Section 110, the Principal Commissioner of Customs or Commissioner of Customs is empowered to extend the period of six months for issuance of show cause notice in respect of the seized goods for a period not exceeding six months on sufficient cause being shown. 5. As per the facts of the present case, the enquiry was initiated on 5.1.2017. Thereafter the appellant was summoned telephonically on 11.1.2017. Thereafter they were issued summon on 9.2.2017. The goods were seized on 17.2.2017. The appellant attended the office of DRI on 21.2.2017 when a summon was handed over. The appellant attended t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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