https://www.taxtmi.com/highlights?id=56663 Extension of period of seizure beyond 6 months - Principles of Natural Justice - Jurisdiction - whether power under the first proviso under Section 110(2) of the Act of 1962 is quasi-judicial in nature and requires a judicial approach? - The authorities were required to give an opportunity of hearing to the person from whom the goods were seized before exercising power under Section 110(2) of the Act of 1962 which they did not do while issuing the impugned order - Simply on the ground of breach of principles of natural justice, the impugned order is set aside. - The authorities are at liberty to take steps in accordance with law. - HC en-us Wed, 10 Feb 2021 11:22:59 +0530 Wed, 10 Feb 2021 11:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56663 Extension of period of seizure beyond 6 months - Principles of Natural Justice - Jurisdiction - whether power under the first proviso under Section 110(2) of the Act of 1962 is quasi-judicial in nature and requires a judicial approach? - The authorities were required to give an opportunity of hearing to the person from whom the goods were seized before exercising power under Section 110(2) of the Act of 1962 which they did not do while issuing the impugned order - Simply on the ground of breach of principles of natural justice, the impugned order is set aside. - The authorities are at liberty to take steps in accordance with law. - HC Highlights Customs Wed, 10 Feb 2021 11:22:59 +0530 https://www.taxtmi.com/highlights?id=56663