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    <title>2007 (3) TMI 434 - CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the impugned order upholding the extension of the period for issuing a show cause notice in a customs matter, ruling in favor of the appellant. The Tribunal held that the extension order should have been issued before the expiry of the initial six-month period, as required by legal precedents. Due to the absence of timely notice to the importer, the extension order was deemed invalid, emphasizing the significance of adhering to procedural requirements in customs cases.</description>
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    <pubDate>Wed, 21 Mar 2007 00:00:00 +0530</pubDate>
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      <description>The Tribunal set aside the impugned order upholding the extension of the period for issuing a show cause notice in a customs matter, ruling in favor of the appellant. The Tribunal held that the extension order should have been issued before the expiry of the initial six-month period, as required by legal precedents. Due to the absence of timely notice to the importer, the extension order was deemed invalid, emphasizing the significance of adhering to procedural requirements in customs cases.</description>
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      <pubDate>Wed, 21 Mar 2007 00:00:00 +0530</pubDate>
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