https://www.taxtmi.com/caselaws?id=301443 The Court condoned the delay in filing the appeal, finding sufficient cause for the delay. The action of Customs Authorities in detaining the respondent and seizing gold was challenged, leading to the setting aside of the Commissioner's order and a requirement for a fresh notice. The Court upheld the necessity of providing notice in extending the time for issuing a show-cause notice, emphasizing the importance of due process. The appeal was dismissed, and the judgment requiring a fresh notice for further hearing was maintained. en-us Mon, 29 Jan 2018 00:00:00 +0530 Mon, 04 Apr 2022 20:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301443 The Court condoned the delay in filing the appeal, finding sufficient cause for the delay. The action of Customs Authorities in detaining the respondent and seizing gold was challenged, leading to the setting aside of the Commissioner's order and a requirement for a fresh notice. The Court upheld the necessity of providing notice in extending the time for issuing a show-cause notice, emphasizing the importance of due process. The appeal was dismissed, and the judgment requiring a fresh notice for further hearing was maintained. Case-Laws Customs Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301443