https://www.taxtmi.com/caselaws?id=363043 The appeal against the extension of time for issuance of the Show Cause Notice beyond the initial six-month period from the date of seizure was rejected. The case involved mis-declaration of goods seized under the Customs Act, with the appellant, an authorized courier, contesting the extension citing lack of progress in the investigation and limited liability compared to importers. The Department justified the extension due to the unavailability of a key importer crucial for clarifying the situation. The judgment upheld the extension, considering the importer's absence as a valid reason and emphasizing the courier's responsibilities in import procedures. en-us Thu, 05 Jul 2018 00:00:00 +0530 Sat, 07 Jul 2018 08:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363043 The appeal against the extension of time for issuance of the Show Cause Notice beyond the initial six-month period from the date of seizure was rejected. The case involved mis-declaration of goods seized under the Customs Act, with the appellant, an authorized courier, contesting the extension citing lack of progress in the investigation and limited liability compared to importers. The Department justified the extension due to the unavailability of a key importer crucial for clarifying the situation. The judgment upheld the extension, considering the importer's absence as a valid reason and emphasizing the courier's responsibilities in import procedures. Case-Laws Customs Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363043