https://www.taxtmi.com/caselaws?id=466711 The text addresses validity of an administrative extension of the time for issuing a show-cause notice under the Customs Act, focusing on the proviso requiring reasons in writing and prior communication to the affected person. Key legal points: recording the Commissioner's approval and reasons on the official file satisfies the proviso; a subordinate communication issuing that decision is effective where the department affirmatively avers its origin; contested handwriting, alleged forgery and procurement of signatures raise factual disputes unsuitable for resolution on affidavit in writ proceedings; absence of a document identification number does not ipso facto void an otherwise affirmed departmental communication. en-us Thu, 04 Dec 2025 00:00:00 +0530 Tue, 17 Feb 2026 19:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466711 The text addresses validity of an administrative extension of the time for issuing a show-cause notice under the Customs Act, focusing on the proviso requiring reasons in writing and prior communication to the affected person. Key legal points: recording the Commissioner's approval and reasons on the official file satisfies the proviso; a subordinate communication issuing that decision is effective where the department affirmatively avers its origin; contested handwriting, alleged forgery and procurement of signatures raise factual disputes unsuitable for resolution on affidavit in writ proceedings; absence of a document identification number does not ipso facto void an otherwise affirmed departmental communication. Case-Laws Customs Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466711