https://www.taxtmi.com/caselaws?id=378741 The Tribunal upheld the Commissioner's order for extending the time for issuing the Show Cause Notice, citing the retrospective effect of procedural law amendments. The Tribunal directed the Commissioner to address the appellant's request for provisional release of the goods promptly, emphasizing the importance of considering the perishable nature of seized goods and ensuring procedural fairness in customs proceedings. The appeal was disposed of with these instructions. en-us Thu, 29 Nov 2018 00:00:00 +0530 Fri, 21 Feb 2020 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378741 The Tribunal upheld the Commissioner's order for extending the time for issuing the Show Cause Notice, citing the retrospective effect of procedural law amendments. The Tribunal directed the Commissioner to address the appellant's request for provisional release of the goods promptly, emphasizing the importance of considering the perishable nature of seized goods and ensuring procedural fairness in customs proceedings. The appeal was disposed of with these instructions. Case-Laws Customs Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378741