https://www.taxtmi.com/caselaws?id=359428 The High Court upheld the Appellate Tribunal's decision to set aside the Commissioner's order extending time for issuing a show cause notice under Section 110(2) of the Customs Act. The Court emphasized the necessity for the Commissioner to provide sufficient cause for the extension and found the reasons given were vague. The Court clarified that the appeal did not become infructuous due to the issuance of the show cause notice post-extension. The Court dismissed the appeal, affirming the Tribunal's decision. en-us Wed, 09 Aug 2017 00:00:00 +0530 Mon, 30 Apr 2018 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359428 The High Court upheld the Appellate Tribunal's decision to set aside the Commissioner's order extending time for issuing a show cause notice under Section 110(2) of the Customs Act. The Court emphasized the necessity for the Commissioner to provide sufficient cause for the extension and found the reasons given were vague. The Court clarified that the appeal did not become infructuous due to the issuance of the show cause notice post-extension. The Court dismissed the appeal, affirming the Tribunal's decision. Case-Laws Customs Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359428