https://www.taxtmi.com/caselaws?id=189495 Extension of time to issue a customs seizure notice cannot be granted ex parte after expiry of the prescribed period where the affected person's right to return of seized goods has vested; such an extension requires sufficient cause and compliance with natural justice. The second extension was therefore invalid, entitling the appellant to return of the goods. A show-cause notice for confiscation must communicate clear, specific and unambiguous grounds so that an effective defence can be made; vague references rendered the notice unsustainable. Penalty also requires allegations of the relevant conduct or omission and requisite knowledge, which were absent, making the penal proposal defective. en-us Fri, 12 May 1967 00:00:00 +0530 Wed, 11 Jan 2017 12:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189495 Extension of time to issue a customs seizure notice cannot be granted ex parte after expiry of the prescribed period where the affected person's right to return of seized goods has vested; such an extension requires sufficient cause and compliance with natural justice. The second extension was therefore invalid, entitling the appellant to return of the goods. A show-cause notice for confiscation must communicate clear, specific and unambiguous grounds so that an effective defence can be made; vague references rendered the notice unsustainable. Penalty also requires allegations of the relevant conduct or omission and requisite knowledge, which were absent, making the penal proposal defective. Case-Laws Customs Fri, 12 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189495