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of <h1>Tribunal upholds extension of time for Customs Act notice issuance</h1> <h3>R.D. Traders Versus Commissioner of Customs (P), Mumbai</h3> R.D. Traders Versus Commissioner of Customs (P), Mumbai - TMI Issues:Extension of time limit for issuance of show cause notice under Section 110(2) of the Customs Act, 1962.Analysis:The appellant filed an appeal against the order of the Principal Commissioner of Customs seeking an extension of time under Section 110(2) of the Customs Act, 1962 for issuing a show cause notice regarding seized goods. The appellant argued that the extension granted was improper as the proceedings were rushed, violating principles of natural justice. The Revenue supported the findings of the impugned order.Upon careful consideration, the Tribunal focused on the legality of the extension granted by the Principal Commissioner. Section 110(2) of the Customs Act allows for a six-month period for issuing a show cause notice, extendable for another six months on sufficient cause shown. In this case, the investigation started on 5.1.2017, and various steps were taken leading up to the issuance of the show cause notice on 29.6.2017. The Tribunal noted that the investigation was ongoing, and the delay in issuing the notice was justified by the circumstances. Therefore, the extension of time for issuing the show cause notice was deemed legal.The Tribunal found that the sequence of events leading to the extension showed sufficient cause for the delay in issuing the show cause notice. The appellant's submissions and the actions taken during the investigation supported the need for additional time. As a result, the Tribunal upheld the impugned order, dismissing the appeal.In conclusion, the Tribunal ruled in favor of the extension of time granted by the Principal Commissioner for issuing the show cause notice regarding seized goods under Section 110(2) of the Customs Act, 1962. The decision was based on the justification provided by the ongoing investigation and the actions taken during the relevant period. The appeal was dismissed, and the impugned order was upheld.
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