https://www.taxtmi.com/caselaws?id=42475 A proposed extension of time to issue notice under Section 110(2) of the Customs Act must be based on sufficient cause shown on objective material, because the extension can postpone the seized person's entitlement to restoration of the goods if notice is not issued within six months. For that reason, natural justice requires prior notice and an opportunity to be heard before extension is granted, limited to contesting the need for more time and without disclosure of confidential investigative details. If prior service cannot be completed in time, a post-decisional hearing may be given. en-us Fri, 12 May 1989 00:00:00 +0530 Sat, 02 Aug 2014 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42475 A proposed extension of time to issue notice under Section 110(2) of the Customs Act must be based on sufficient cause shown on objective material, because the extension can postpone the seized person's entitlement to restoration of the goods if notice is not issued within six months. For that reason, natural justice requires prior notice and an opportunity to be heard before extension is granted, limited to contesting the need for more time and without disclosure of confidential investigative details. If prior service cannot be completed in time, a post-decisional hearing may be given. Case-Laws Customs Fri, 12 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42475