https://www.taxtmi.com/highlights?id=48279 Extension of period for Detention of goods - post amendment, two conditions are to be satisfied: one, the Commissioner has to record his reasons in writing, why the extension is necessary, and two, inform the person from whom such good were seized before the expiry of the period so specified. The latter condition is equally important, because it is a pre-requisite for the exercise of the power of extension. en-us Tue, 30 Jul 2019 07:23:25 +0530 Tue, 30 Jul 2019 07:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48279 Extension of period for Detention of goods - post amendment, two conditions are to be satisfied: one, the Commissioner has to record his reasons in writing, why the extension is necessary, and two, inform the person from whom such good were seized before the expiry of the period so specified. The latter condition is equally important, because it is a pre-requisite for the exercise of the power of extension. Highlights Customs Tue, 30 Jul 2019 07:23:25 +0530 https://www.taxtmi.com/highlights?id=48279