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    <title>2002 (3) TMI 568 - CEGAT,  NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal challenging the extension of time for serving a show cause notice under Section 124 of the Customs Act. The Commissioner validly extended the time limit after thorough consideration of the case, issuing notice to the appellants for their response. The Tribunal found the extension well-founded, emphasizing the Commissioner&#039;s detailed reasoning and the appellants&#039; failure to adequately respond or seek an extension during the process. The Tribunal concluded that the Commissioner&#039;s decision was based on sufficient cause and not routine, rendering the cited legal precedents irrelevant.</description>
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      <title>2002 (3) TMI 568 - CEGAT,  NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=102721</link>
      <description>The Tribunal dismissed the appeal challenging the extension of time for serving a show cause notice under Section 124 of the Customs Act. The Commissioner validly extended the time limit after thorough consideration of the case, issuing notice to the appellants for their response. The Tribunal found the extension well-founded, emphasizing the Commissioner&#039;s detailed reasoning and the appellants&#039; failure to adequately respond or seek an extension during the process. The Tribunal concluded that the Commissioner&#039;s decision was based on sufficient cause and not routine, rendering the cited legal precedents irrelevant.</description>
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      <pubDate>Tue, 05 Mar 2002 00:00:00 +0530</pubDate>
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