https://www.taxtmi.com/highlights?id=55041 Search and seizure proceedings - Extension of seizure period - The communication issued to the appellants, which is of the Investigating Officer merely informing the extension, again without the reasons being explicitly stated therein - Since the period stands extended to 14.10.2020, even now there could be a service effected, which would satisfy the mandate under the proviso to Section 110(2). There is however, no warrant to issue a direction to effect such service, since there is a deemed service and information conveyed as to the reasons for extension. - HC en-us Wed, 07 Oct 2020 11:25:09 +0530 Wed, 07 Oct 2020 11:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55041 Search and seizure proceedings - Extension of seizure period - The communication issued to the appellants, which is of the Investigating Officer merely informing the extension, again without the reasons being explicitly stated therein - Since the period stands extended to 14.10.2020, even now there could be a service effected, which would satisfy the mandate under the proviso to Section 110(2). There is however, no warrant to issue a direction to effect such service, since there is a deemed service and information conveyed as to the reasons for extension. - HC Highlights Customs Wed, 07 Oct 2020 11:25:09 +0530 https://www.taxtmi.com/highlights?id=55041