https://www.taxtmi.com/caselaws?id=414843 The appeal challenged the extension of time for issuing a show-cause notice under Section 124 of the Customs Act, 1962. The appellant argued the extension was arbitrary. The judge found the extension valid under Section 110 (2) of the Act. The seized goods, alleged to violate Intellectual Property Rights, were not released. However, the judge directed the appellants to execute a bond backed by a Bank Guarantee for the full value of the goods, allowing for potential release pending adjudication. en-us Tue, 16 Nov 2021 00:00:00 +0530 Thu, 18 Nov 2021 07:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414843 The appeal challenged the extension of time for issuing a show-cause notice under Section 124 of the Customs Act, 1962. The appellant argued the extension was arbitrary. The judge found the extension valid under Section 110 (2) of the Act. The seized goods, alleged to violate Intellectual Property Rights, were not released. However, the judge directed the appellants to execute a bond backed by a Bank Guarantee for the full value of the goods, allowing for potential release pending adjudication. Case-Laws Customs Tue, 16 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414843