https://www.taxtmi.com/caselaws?id=392691 The Tribunal dismissed the appeal, affirming the Commissioner's authority to extend the time limit for issuing a show cause notice under Section 110(2) of the Customs Act, 1962. It held that the amended provision does not mandate a personal hearing before such an extension, emphasizing the need for the Commissioner to record reasons in writing and inform the concerned party. Precedents relying on the unamended section were deemed inapplicable. The Tribunal concluded that the decision in question was adequately addressed by the Rajasthan High Court, rendering certain prior decisions as no longer valid precedents. en-us Mon, 24 Feb 2020 00:00:00 +0530 Wed, 26 Feb 2020 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392691 The Tribunal dismissed the appeal, affirming the Commissioner's authority to extend the time limit for issuing a show cause notice under Section 110(2) of the Customs Act, 1962. It held that the amended provision does not mandate a personal hearing before such an extension, emphasizing the need for the Commissioner to record reasons in writing and inform the concerned party. Precedents relying on the unamended section were deemed inapplicable. The Tribunal concluded that the decision in question was adequately addressed by the Rajasthan High Court, rendering certain prior decisions as no longer valid precedents. Case-Laws Customs Mon, 24 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392691