TMI BlogValidity of SCN - Time limitation - whether the show cause notice given under Section 124 of the Act...Validity of SCN - Time limitation - whether the show cause notice given under Section 124 of the Act after six months of seizure can be sustained under the law? - In the instant case, admittedly there has been no provisional release of the seized goods. Further extension of six months with the reasoned order by the Principal Commissioner of Customs or Commissioner of Customs also is completely missing. - Noticing that the period prescribed under the law has already lapsed long before the show ca..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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