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Home Highlights February 2020 Year 2020 This

Jurisdiction - seizure of goods - extension of time u/s 110(2) ...


Jurisdiction on Goods Seizure: Section 110(2) Allows Time Extension for SCN Without Personal Hearing Notice Requirement.

February 26, 2020

Case Laws     Customs     AT

Jurisdiction - seizure of goods - extension of time u/s 110(2) for issuing Show Cause Notice (SCN) - no notice for personal hearing has been issued before extension of time u/s 11(2) - the authority has to record reasons in writing, but no notice is required to be issued. - AT

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