https://www.taxtmi.com/caselaws?id=381093 The Tribunal held that extending the time limit for issuing a Show Cause Notice (SCN) under Section 110(2) of the Customs Act without issuing an SCN to the appellant violated principles of natural justice. The Tribunal emphasized the necessity of providing an opportunity to defend before extending the time limit. It concluded that the impugned order was unsustainable, setting it aside and allowing the appeal while emphasizing the importance of upholding natural justice principles in such proceedings. en-us Mon, 03 Jun 2019 00:00:00 +0530 Tue, 04 Jun 2019 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381093 The Tribunal held that extending the time limit for issuing a Show Cause Notice (SCN) under Section 110(2) of the Customs Act without issuing an SCN to the appellant violated principles of natural justice. The Tribunal emphasized the necessity of providing an opportunity to defend before extending the time limit. It concluded that the impugned order was unsustainable, setting it aside and allowing the appeal while emphasizing the importance of upholding natural justice principles in such proceedings. Case-Laws Customs Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381093