https://www.taxtmi.com/caselaws?id=462584 The note discusses two customs law points: seizure under Section 110(1) of the Customs Act requires the statutory condition precedent of "reason to believe", and extension of time for issuing a show cause notice under Section 124 cannot be granted without giving the affected person an opportunity of being heard, as that would offend natural justice. It also records that the matters were directed to be listed on 5 May 2025 among the top ten cases for consideration. en-us Fri, 25 Apr 2025 00:00:00 +0530 Wed, 02 Jul 2025 19:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462584 The note discusses two customs law points: seizure under Section 110(1) of the Customs Act requires the statutory condition precedent of "reason to believe", and extension of time for issuing a show cause notice under Section 124 cannot be granted without giving the affected person an opportunity of being heard, as that would offend natural justice. It also records that the matters were directed to be listed on 5 May 2025 among the top ten cases for consideration. Case-Laws Customs Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462584