Customs seizure notice extension affects only the seizure period; absence of prejudice defeats challenge to the extension order.

Extension of time for issuing notice under Section 110(2) of the Customs Act affects only the seizure period and does not determine the validity of a later notice under Section 124. The possibility of confiscation is not extinguished merely because notice is not issued within six months, and a challenge to the extension order requires showing of prejudice or grievance. On that basis, the appeal against the extension order was treated as not maintainable and no relief followed.

---

---

Issues: Whether the appeal against the order extending the time for issue of show cause notice under Section 110 of the Customs Act was maintainable and whether the appellant was aggrieved by that order.

Analysis: The extension of time for issuing notice under Section 110(2) affected only the period of seizure and did not control the validity of a notice under Section 124. The possibility of confiscation was not extinguished merely because notice was not issued within six months, and the appellant did not show any prejudice from the extension order.

Conclusion: The appeal was not maintainable and the appellant was not entitled to relief.

---