https://www.taxtmi.com/caselaws?id=165592 The power to extend time for issuing a show cause notice under Section 110(2) of the Customs Act is quasi-judicial, not mechanical, and requires a judicial approach based on sufficient cause and inquiry into relevant facts. The authority must give the affected party an opportunity to be heard before granting extension. On the stated facts, the extension was invalid because no hearing was afforded and the Collector merely recorded satisfaction without considering the petitioner's objections. The text also notes that the statutory maximum extension period had expired, leaving no scope for a fresh valid extension. en-us Fri, 06 Jan 1978 00:00:00 +0530 Sat, 02 Aug 2014 13:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165592 The power to extend time for issuing a show cause notice under Section 110(2) of the Customs Act is quasi-judicial, not mechanical, and requires a judicial approach based on sufficient cause and inquiry into relevant facts. The authority must give the affected party an opportunity to be heard before granting extension. On the stated facts, the extension was invalid because no hearing was afforded and the Collector merely recorded satisfaction without considering the petitioner's objections. The text also notes that the statutory maximum extension period had expired, leaving no scope for a fresh valid extension. Case-Laws Customs Fri, 06 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165592