https://www.taxtmi.com/caselaws?id=375748 The Tribunal held that the order extending the period for issuing Show Cause Notices without a personal hearing was not sustainable. The Tribunal set aside the orders, allowed the appeals, and ordered the return of the seized goods to the appellants. It reiterated that the amendment to Section 110(2) of the Customs Act does not eliminate the need for a Show Cause Notice and a reasoned order after hearing the affected party. en-us Thu, 21 Feb 2019 00:00:00 +0530 Sun, 24 Feb 2019 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375748 The Tribunal held that the order extending the period for issuing Show Cause Notices without a personal hearing was not sustainable. The Tribunal set aside the orders, allowed the appeals, and ordered the return of the seized goods to the appellants. It reiterated that the amendment to Section 110(2) of the Customs Act does not eliminate the need for a Show Cause Notice and a reasoned order after hearing the affected party. Case-Laws Customs Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375748