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    <title>2000 (7) TMI 596 - CEGAT, KOLKATA</title>
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    <description>The Tribunal upheld the legality of the Customs Department&#039;s extension of time for issuing a show-cause notice under the Customs Act, 1962. It determined that there was &quot;sufficient cause&quot; for the extension due to the complexities of the case and the need for thorough investigations. The appellant&#039;s objections regarding the completeness of the investigation and timing of receiving the notice were dismissed. The appeal challenging the extension was ultimately rejected, affirming the Customs authorities&#039; actions in extending the time limit for the show-cause notice.</description>
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      <title>2000 (7) TMI 596 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=97553</link>
      <description>The Tribunal upheld the legality of the Customs Department&#039;s extension of time for issuing a show-cause notice under the Customs Act, 1962. It determined that there was &quot;sufficient cause&quot; for the extension due to the complexities of the case and the need for thorough investigations. The appellant&#039;s objections regarding the completeness of the investigation and timing of receiving the notice were dismissed. The appeal challenging the extension was ultimately rejected, affirming the Customs authorities&#039; actions in extending the time limit for the show-cause notice.</description>
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