https://www.taxtmi.com/caselaws?id=397407 The court held that the Principal Commissioner or Commissioner of Customs has the power to extend the period for issuing a notice under Section 124 of the Customs Act, 1962, in accordance with the amended provisions of Section 110(2). The court found that the requirement for an opportunity of hearing, as contended by the petitioners, applies to the pre-amendment provisions and not post-amendment. The extension granted by the Customs Authorities was deemed compliant with the law, and the writ petition was dismissed. en-us Wed, 01 Jul 2020 00:00:00 +0530 Sat, 21 Nov 2020 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397407 The court held that the Principal Commissioner or Commissioner of Customs has the power to extend the period for issuing a notice under Section 124 of the Customs Act, 1962, in accordance with the amended provisions of Section 110(2). The court found that the requirement for an opportunity of hearing, as contended by the petitioners, applies to the pre-amendment provisions and not post-amendment. The extension granted by the Customs Authorities was deemed compliant with the law, and the writ petition was dismissed. Case-Laws Customs Wed, 01 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397407