https://www.taxtmi.com/caselaws?id=84497 The appeal involved a challenge to the extension of time for issuing a show cause notice under Section 110(2) of the Customs Act, 1962. The appellant argued that the notice lacked valid reasons and material to justify the extension. The Member referred to relevant case law, distinguishing between Sections 110 and 124 of the Act. It was determined that the provisional release of seized goods negated the need for an extension of time for issuing the notice. As a result, the appeal was dismissed, finding it lacking in merit. en-us Thu, 25 May 1995 00:00:00 +0530 Fri, 22 Jul 2011 12:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84497 The appeal involved a challenge to the extension of time for issuing a show cause notice under Section 110(2) of the Customs Act, 1962. The appellant argued that the notice lacked valid reasons and material to justify the extension. The Member referred to relevant case law, distinguishing between Sections 110 and 124 of the Act. It was determined that the provisional release of seized goods negated the need for an extension of time for issuing the notice. As a result, the appeal was dismissed, finding it lacking in merit. Case-Laws Central Excise Thu, 25 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84497