https://www.taxtmi.com/caselaws?id=42322 The court dismissed the petitioners' appeal challenging the validity of the order extending the period for issuing a show cause notice under Section 124 of the Customs Act, emphasizing the importance of adhering to principles of natural justice. The seizure of goods by Customs Officers was deemed justified, as there were sufficient grounds for believing the goods were liable to confiscation. The court upheld the validity of the show cause notice issued under Section 124, clarifying the interplay between Sections 110 and 124 of the Customs Act. A writ of mandamus was issued for the return of seized items, with modifications allowing the retention of certain documents required as exhibits. en-us Tue, 02 Mar 1976 00:00:00 +0530 Thu, 10 Jun 2010 14:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42322 The court dismissed the petitioners' appeal challenging the validity of the order extending the period for issuing a show cause notice under Section 124 of the Customs Act, emphasizing the importance of adhering to principles of natural justice. The seizure of goods by Customs Officers was deemed justified, as there were sufficient grounds for believing the goods were liable to confiscation. The court upheld the validity of the show cause notice issued under Section 124, clarifying the interplay between Sections 110 and 124 of the Customs Act. A writ of mandamus was issued for the return of seized items, with modifications allowing the retention of certain documents required as exhibits. Case-Laws Customs Tue, 02 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42322