https://www.taxtmi.com/caselaws?id=41952 An extension of the notice period under the proviso to Section 110(2) of the Customs Act is valid only where the authority records sufficient cause, acts quasi-judicially, and gives the affected importer an opportunity to object before expiry of the statutory period. An ex parte extension without reasons or fair hearing is invalid, and later consent cannot cure a lapse after time has expired. Where goods have already been cleared and the notice is served only on the clearing agent after that role has ended, confiscation proceedings against the importer cannot be sustained on the same invalid detention. The department may, however, issue a fresh notice in accordance with law. en-us Mon, 22 Dec 1986 00:00:00 +0530 Tue, 08 Jun 2010 11:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41952 An extension of the notice period under the proviso to Section 110(2) of the Customs Act is valid only where the authority records sufficient cause, acts quasi-judicially, and gives the affected importer an opportunity to object before expiry of the statutory period. An ex parte extension without reasons or fair hearing is invalid, and later consent cannot cure a lapse after time has expired. Where goods have already been cleared and the notice is served only on the clearing agent after that role has ended, confiscation proceedings against the importer cannot be sustained on the same invalid detention. The department may, however, issue a fresh notice in accordance with law. Case-Laws Customs Mon, 22 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41952