CESTAT dismissed the appeal, upholding the Commissioner's order...

CESTAT dismissed the appeal, upholding the Commissioner's order extending time under the proviso to section 110(2) of the Customs Act, 1962. The Tribunal found no breach of natural justice: an SCN proposing the extension was served, the appellant's submissions were recorded and considered (paras 15-16), and reasons for extension were expressly stated. Material reasons included the appellant's non-cooperation, failure to respond to summons, and active delay of the investigation, together with the need to verify multiple factors including potential contraventions under the Foreign Trade (Development & Regulation) Act, 1992. The extension was held to be justified on the facts and in law; appeal dismissed.