https://www.taxtmi.com/caselaws?id=386697 The Tribunal held that the Commissioner cannot extend the time limit for issuing a Show Cause Notice (SCN) under Section 110(2) of the Customs Act, 1965, without providing an SCN and a hearing to the affected party. Emphasizing the importance of natural justice principles, the Tribunal set aside the order that extended the time limit without following due process. The appeal was allowed, and consequential reliefs were granted, including the return of seized goods to the party from whom they were seized. en-us Thu, 03 Oct 2019 00:00:00 +0530 Sat, 05 Oct 2019 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386697 The Tribunal held that the Commissioner cannot extend the time limit for issuing a Show Cause Notice (SCN) under Section 110(2) of the Customs Act, 1965, without providing an SCN and a hearing to the affected party. Emphasizing the importance of natural justice principles, the Tribunal set aside the order that extended the time limit without following due process. The appeal was allowed, and consequential reliefs were granted, including the return of seized goods to the party from whom they were seized. Case-Laws Customs Thu, 03 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386697