Appeal dismissed due to reasonable notice period extension under Customs Act.

The Tribunal rejected the appeal, finding that the appellant had not been prejudiced by the order and that the extension of the show-cause notice period was justified. The Commissioner's decision to extend the notice period was deemed reasonable, meeting the requirements of the Customs Act and principles of natural justice. The appeal was dismissed, and the order was pronounced in open court.

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Issues:
1. Early hearing of appeal application
2. Seizure of gold from an individual
3. Extension of period for issue of show-cause notice
4. Requirement of show-cause notice
5. Opportunity for personal hearing

1. Early hearing of appeal application:
The appellant sought early hearing of the appeal due to the extended period for issue of show-cause notice. The Tribunal found justification for early hearing, and the appeal was taken up for final decision without objections from the Revenue.

2. Seizure of gold from an individual:
900 gms of gold was seized from an individual at a railway station. The individual stated that he was carrying the gold for handing over to another person, who was the Director of an SEZ unit. Revenue claimed that the gold was diverted from the SEZ import stock.

3. Extension of period for issue of show-cause notice:
The Commissioner extended the period for issue of show-cause notice by 6 months under Section 110(2) of the Customs Act 1962. The appeal was filed on the ground that the Commissioner should have issued a show-cause notice before passing the order.

4. Requirement of show-cause notice:
The appellant argued that the absence of a show-cause notice rendered the order unsustainable, citing previous cases where the issuance of a show-cause notice was deemed mandatory. The appellant contended that a personal hearing intimation did not suffice as a notice.

5. Opportunity for personal hearing:
The AR submitted that the investigation was hindered by the non-appearance of a key individual, leading to the extension of the show-cause notice period. It was argued that the personal hearing intimation provided an opportunity for the appellant to explain their case and contest the issue. The Tribunal found the order sustainable as no prejudice was caused to the appellant, and he was given an opportunity for a personal hearing.

The Tribunal rejected the appeal, stating that the appellant had not been prejudiced by the order, and the extension of the show-cause notice period was justified. The Commissioner's decision to extend the notice period was deemed reasonable, considering the circumstances. The Tribunal found that the requirement of the Customs Act and principles of natural justice were fulfilled. The appeal was dismissed, and the order was pronounced in open court.

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