https://www.taxtmi.com/caselaws?id=449628 The court addressed writ petitions challenging an intimation under Section 110(2) of the Customs Act, 1962, concerning an extension for issuing a show cause notice related to alleged gold smuggling. The court found that the Principal Commissioner of Customs had the discretion to extend the period by recording reasons in writing and informing the affected parties. The reasons cited, related to delays in investigation due to key persons being unavailable, were deemed sufficient. The court disposed of the petitions, allowing the petitioner to challenge the disposal of seized goods separately under the law. en-us Thu, 01 Feb 2024 00:00:00 +0530 Fri, 16 Feb 2024 05:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449628 The court addressed writ petitions challenging an intimation under Section 110(2) of the Customs Act, 1962, concerning an extension for issuing a show cause notice related to alleged gold smuggling. The court found that the Principal Commissioner of Customs had the discretion to extend the period by recording reasons in writing and informing the affected parties. The reasons cited, related to delays in investigation due to key persons being unavailable, were deemed sufficient. The court disposed of the petitions, allowing the petitioner to challenge the disposal of seized goods separately under the law. Case-Laws Customs Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449628