https://www.taxtmi.com/caselaws?id=290216 The Tribunal set aside the impugned orders and allowed the appeals with consequential relief. It held that the amended provisions of Section 110(2) of the Customs Act do not apply retrospectively. The requirement of issuing a Show Cause Notice before extending the time limit remains intact. The Tribunal emphasized compliance with the principles of natural justice and the necessity of providing a reasoned order for the extension of the time limit. en-us Thu, 17 Jan 2019 00:00:00 +0530 Tue, 15 Sep 2020 10:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290216 The Tribunal set aside the impugned orders and allowed the appeals with consequential relief. It held that the amended provisions of Section 110(2) of the Customs Act do not apply retrospectively. The requirement of issuing a Show Cause Notice before extending the time limit remains intact. The Tribunal emphasized compliance with the principles of natural justice and the necessity of providing a reasoned order for the extension of the time limit. Case-Laws Customs Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290216