2017 (3) TMI 1595

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....ri Rajesh Yadav, Advocate, for the Appellant. Shri K. Poddar, DR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides duly represented by Shri Rajesh Yadav, Advocate for the appellant and Shri K. Poddar, DR for the respondent, we find that they filed shipping bills for export of fabrics on 18-8-2011 and on 13-9-2011. The same were detained an....

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.... the same and remanded the matter to Commissioner for fresh decision, after observing the principles of natural justice. The remand kept pending at the Commissioner level, who took up the matter only on 18-12-2012 and vide his present impugned order observed that the show cause notice has already been issued on 23-8-2012 and as such the present extension being granted by him would relate back to 2....

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....10(2), ld. Advocate submits that the show cause notices under Section 124 is required to be issued within six months of the seizure of the goods and on sufficient cause being shown, the Commissioner can extend the same by another six months. As such total period granted under the said section is one year from the date of the seizure and the present impugned order passed by the Commissioner, extend....

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....of six months from the date of seizure of the goods. Admittedly, when the show cause notice in terms of Section 124 was issued on 23-8-2012 there was no valid order of extension inasmuch as the same was set aside by the Tribunal on 19-6-2012. The subsequent extension order was passed belatedly on 18-12-2012, and by that time the show cause notice had already been issued on 23-8-2012. As such it ca....