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<h1>'Customs Act: Bombay HC Upholds Lower Court, Affirms Order Set Aside Under Section 110(2)' (2)</h1> The Bombay HC upheld the lower court's decision, dismissing the appeal and affirming the legality of setting aside the order under Section 110(2) of the ... Whether the CESTAT is right in law in setting aside the order passed in exercise of powers under Section 110(2) of the Customs Act, 1962 extending the time to issue a cause notice in respect of the goods seized under sub-section (1) of Section 110? - Appeal is admitted on above substantial questions of law. The Bombay High Court admitted an appeal concerning the legality of setting aside an order under Section 110(2) of the Customs Act, 1962 regarding the time to issue a cause notice for seized goods. The respondent's advocate waived service.