https://www.taxtmi.com/caselaws?id=417556 The court allowed the appeal, setting aside the order that quashed the extension of the period for issuing a Show Cause Notice under Section 110(2) of the Customs Act, 1962. The court held that the extension order dated 24.06.2020 was valid as it complied with the amended proviso, recording reasons in writing and informing the concerned party. The court emphasized that the amended proviso did not mandate a prior hearing before extending the notice period, dismissing the writ petition challenging the extension. en-us Thu, 20 Jan 2022 00:00:00 +0530 Wed, 17 Aug 2022 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417556 The court allowed the appeal, setting aside the order that quashed the extension of the period for issuing a Show Cause Notice under Section 110(2) of the Customs Act, 1962. The court held that the extension order dated 24.06.2020 was valid as it complied with the amended proviso, recording reasons in writing and informing the concerned party. The court emphasized that the amended proviso did not mandate a prior hearing before extending the notice period, dismissing the writ petition challenging the extension. Case-Laws Customs Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417556