https://www.taxtmi.com/caselaws?id=780978 CESTAT upheld the Commissioner's extension of time under the proviso to section 110(2) of the Customs Act, finding no breach of natural justice. The Commissioner had served an SCN proposing the extension, recorded and considered the appellant's submissions, and gave reasons-primarily non-cooperation, failure to respond to summons, and the need to verify multiple factors under the Customs Act and the Foreign Trade (Development & Regulation) Act. The impugned order was found to be without infirmity and the appeal was dismissed. en-us Fri, 07 Nov 2025 00:00:00 +0530 Sat, 08 Nov 2025 10:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780978 CESTAT upheld the Commissioner's extension of time under the proviso to section 110(2) of the Customs Act, finding no breach of natural justice. The Commissioner had served an SCN proposing the extension, recorded and considered the appellant's submissions, and gave reasons-primarily non-cooperation, failure to respond to summons, and the need to verify multiple factors under the Customs Act and the Foreign Trade (Development & Regulation) Act. The impugned order was found to be without infirmity and the appeal was dismissed. Case-Laws Customs Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780978