https://www.taxtmi.com/caselaws?id=383737 The High Court held that the Commissioner's extension of the time period for issuing a show cause notice under Section 110(2) of the Customs Act, 1962 did not require a separate notice, as long as reasons were recorded in writing and the concerned party was informed. The Court found that the amendment to the provision eliminated the need for a show cause notice before extending the period. Consequently, the High Court set aside the CESTAT's order and allowed the appeals. en-us Thu, 25 Jul 2019 00:00:00 +0530 Wed, 20 Nov 2019 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383737 The High Court held that the Commissioner's extension of the time period for issuing a show cause notice under Section 110(2) of the Customs Act, 1962 did not require a separate notice, as long as reasons were recorded in writing and the concerned party was informed. The Court found that the amendment to the provision eliminated the need for a show cause notice before extending the period. Consequently, the High Court set aside the CESTAT's order and allowed the appeals. Case-Laws Customs Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383737