https://www.taxtmi.com/caselaws?id=217895 The court allowed the writ petition, setting aside the impugned order extending the period for issuance of a show-cause notice under Section 110(2) of the Customs Act. The court emphasized the importance of compliance with principles of natural justice, including providing sufficient opportunity for a hearing and justification for any extension of time. The petitioner was granted the release of goods upon payment of admitted duties, while preserving the Customs authority's right to conduct an inquiry and impose duties and penalties under Section 124 of the Act. en-us Wed, 12 Sep 2012 00:00:00 +0530 Sat, 01 Apr 2017 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217895 The court allowed the writ petition, setting aside the impugned order extending the period for issuance of a show-cause notice under Section 110(2) of the Customs Act. The court emphasized the importance of compliance with principles of natural justice, including providing sufficient opportunity for a hearing and justification for any extension of time. The petitioner was granted the release of goods upon payment of admitted duties, while preserving the Customs authority's right to conduct an inquiry and impose duties and penalties under Section 124 of the Act. Case-Laws Customs Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217895