Court Rules Delay Doesn't Justify Extending Show Cause Notice Time Limit u/s 110(2); Commissioner Must Record Satisfaction. https://www.taxtmi.com/highlights?id=39157 Extension of time limit for issuance of SCN - confiscation of seized goods - obligation on the part of Commissioner to record satisfaction - Merely because investigation is delayed, that is no ground for grant of extension of time so as to defeat the right created under sub-section (2) of Section 110. - HC en-us Mon, 30 Apr 2018 09:24:21 +0530 Mon, 30 Apr 2018 09:24:21 +0530 TaxTMI RSS Generator Court Rules Delay Doesn't Justify Extending Show Cause Notice Time Limit u/s 110(2); Commissioner Must Record Satisfaction. https://www.taxtmi.com/highlights?id=39157 Extension of time limit for issuance of SCN - confiscation of seized goods - obligation on the part of Commissioner to record satisfaction - Merely because investigation is delayed, that is no ground for grant of extension of time so as to defeat the right created under sub-section (2) of Section 110. - HC Highlights Customs Mon, 30 Apr 2018 09:24:21 +0530 https://www.taxtmi.com/highlights?id=39157