https://www.taxtmi.com/caselaws?id=120060 The Tribunal set aside the Commissioner's order granting an extension for issuing a show cause notice under Section 110(2) of the Customs Act, 1962. The appellants successfully argued that as the goods had been released provisionally, Section 110(2) was not applicable. The decision emphasized the importance of legal provisions in customs matters and upheld the appellant's challenge against the extension, based on the non-applicability of the provision after goods are released. en-us Mon, 10 Jul 2006 00:00:00 +0530 Mon, 16 Jul 2012 14:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120060 The Tribunal set aside the Commissioner's order granting an extension for issuing a show cause notice under Section 110(2) of the Customs Act, 1962. The appellants successfully argued that as the goods had been released provisionally, Section 110(2) was not applicable. The decision emphasized the importance of legal provisions in customs matters and upheld the appellant's challenge against the extension, based on the non-applicability of the provision after goods are released. Case-Laws Customs Mon, 10 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120060