https://www.taxtmi.com/caselaws?id=254824 The court upheld the retroactive extension of the investigation period by the Government of India, ruling that the time limits in the Customs Tariff Rules are generally directory, not mandatory. The court found that no vested right is created for importers upon the expiry of the investigation period, and the retroactive extension was deemed valid. Additionally, the court determined that the Designated Authority did not violate the principles of natural justice by providing less than 24 hours' notice for a personal hearing, as public notices and written submissions sufficed for the multi-party investigation. The court dismissed all related petitions challenging the extension notification, preliminary findings, and provisional duty imposition. en-us Fri, 12 Dec 2014 00:00:00 +0530 Tue, 23 Jun 2015 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254824 The court upheld the retroactive extension of the investigation period by the Government of India, ruling that the time limits in the Customs Tariff Rules are generally directory, not mandatory. The court found that no vested right is created for importers upon the expiry of the investigation period, and the retroactive extension was deemed valid. Additionally, the court determined that the Designated Authority did not violate the principles of natural justice by providing less than 24 hours' notice for a personal hearing, as public notices and written submissions sufficed for the multi-party investigation. The court dismissed all related petitions challenging the extension notification, preliminary findings, and provisional duty imposition. Case-Laws Customs Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254824