https://www.taxtmi.com/caselaws?id=245963 Sufficient cause existed to extend the period for issuing a show-cause notice under the proviso to Section 110(2) of the Customs Act, 1962. The extension was justified because the investigation remained incomplete due to the appellant's lack of cooperation, failure to retrieve seized computer data, and absence of an explanation for the source of the seized goods and cash. The Tribunal accepted that the Commissioner had recorded proper satisfaction on these grounds and that the appellant had not rebutted the need for further inquiry. The extension of time was upheld and the challenge to the order failed. en-us Thu, 17 May 2012 00:00:00 +0530 Sat, 12 Apr 2014 14:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245963 Sufficient cause existed to extend the period for issuing a show-cause notice under the proviso to Section 110(2) of the Customs Act, 1962. The extension was justified because the investigation remained incomplete due to the appellant's lack of cooperation, failure to retrieve seized computer data, and absence of an explanation for the source of the seized goods and cash. The Tribunal accepted that the Commissioner had recorded proper satisfaction on these grounds and that the appellant had not rebutted the need for further inquiry. The extension of time was upheld and the challenge to the order failed. Case-Laws Central Excise Thu, 17 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245963