TMI Blog2021 (11) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... , by whatever name called, by any authority, commission, tribunal, by whatever name called, from 30.09.2020 to 31.12.2020. The above notification extending the time limit from 30.09.2020 to 31.12.2020 for various actions set out thereon has apparently not been brought to the notice of the learned Single Judge. The learned Single Judge has found that in view of the Ordinance 2020, the time limit prescribed under Section 110(2) of the Customs Act, 1962 would stand extended to 30.09.2020. However, as the subsequent notification has not been brought to the notice of the learned Single Judge, the learned Single Judge was prompted to hold that the impugned intimation extending the time limit under the proviso to Section 110(2) of the Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of business, imported dry dates from, according to him, Jebel Ali UAE/Dubai, declaring the country of origin as Oman. There was a search on 21.09.2019 by the Customs Officials and several summons issued under Section 108 of the Act. The respondent appeared in response to a few summons but not all. Twenty two (22) containers of dry dates, for which the shelf life is stated to be two years, were seized on the ground that the place of origin was Pakistan and not Oman as contended by the respondent. This is the crux of the dispute between the respondent and the Authorities. The rate of duty for import of dry dates from Pakistan is 200% whereas the rate for import from Oman is only 20%. According to the respondent, there is no mis-declaration o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has failed to comply with the timelines prescribed under Section 110(2) of the Customs Act, 1962. Though, the appellants and the respondent have raised certain other grounds, however both have confined their arguments as to whether the intimation of extension dated 30.09.2020 served on the respondent dated 07.11.2020 is within the period prescribed under Section 110(2) of the Customs Act, 1962. 2. It is the case of the respondent that in terms of the proviso to Section 110(2) of the Customs Act,1962 the extension must be intimated within first 90 days i.e., on or before 05.09.2020 and failure to do so would prove fatal to the validity of the order / proceedings extending beyond the first period of 90 days in exercise of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledge of the petitioner on or before 05.09.2020, accompanied by the reasons recorded for the extension. However, by virtue of the relaxation ordinance, such time stands extended to 30.09.2020. However, and admittedly, the intimation has been received by the petitioner only on 07.10.2020, beyond the date stipulated in the proviso to Section 110(2) and the reasons for extension have also not been supplied. The counter filed by the revenue also refers to subsequent extensions granted in September which are not relevant, as a counter cannot improve an order, that has to either stand or fall on its own merit. I find support in this regard from the case of Mohinder Singh Gill and Another Vs. Chief Election Commissioner, New Delhi and others ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The above notification extending the time limit for completion or compliance of various action such as completion of any proceeding or issuance of any order, notice, intimation, notification or sanction or approval, by whatever name called, by any authority, commission, tribunal, by whatever name called, from 30.09.2020 to 31.12.2020. The above notification extending the time limit from 30.09.2020 to 31.12.2020 for various actions set out thereon has apparently not been brought to the notice of the learned Single Judge. The learned Single Judge has found that in view of the Ordinance 2020, the time limit prescribed under Section 110(2) of the Customs Act, 1962 would stand extended to 30.09.2020. However, as the subsequent notification ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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