https://www.taxtmi.com/caselaws?id=296242 The court held that the Collector of Customs extending the time under the proviso to section 110 of the Customs Act without hearing the petitioners was invalid, as it violated natural justice principles. Additionally, the order extending the period was deemed invalid as it was not communicated to the petitioners within the required six-month period, infringing on their right to reclaim the seized goods. The court quashed the extension, ruling in favor of the petitioners due to their vested right. No costs were awarded, and the order's operation was stayed for eight weeks. en-us Wed, 11 Dec 1968 00:00:00 +0530 Mon, 12 Jul 2021 13:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296242 The court held that the Collector of Customs extending the time under the proviso to section 110 of the Customs Act without hearing the petitioners was invalid, as it violated natural justice principles. Additionally, the order extending the period was deemed invalid as it was not communicated to the petitioners within the required six-month period, infringing on their right to reclaim the seized goods. The court quashed the extension, ruling in favor of the petitioners due to their vested right. No costs were awarded, and the order's operation was stayed for eight weeks. Case-Laws Customs Wed, 11 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296242