TaxTMI 
TaxTMI 
2021 (11) TMI 801
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....whether the action of the appellant in extending the time limit in exercise of its power under the proviso to Section 110(2) of the Customs Act, 1962 is valid in law. Brief facts: i) The respondent carries on the business of export and import and had, in the course of business, imported dry dates from, according to him, Jebel Ali UAE/Dubai, declaring the country of origin as Oman. There was a search on 21.09.2019 by the Customs Officials and several summons issued under Section 108 of the Act. The respondent appeared in response to a few summons but not all. Twenty two (22) containers of dry dates, for which the shelf life is stated to be two years, were seized on the ground that the place of origin was Pakistan and not Oman as ....
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....eriod for issuance of show cause notice for a further period of six months invoking the proviso to Section 110(2) of the Customs Act, 1962, and received by the respondent on 07.10.2020. iii)The seizure was challenged by way of W.P.No.19977 of 2020 inter alia on the premise that the appellant has failed to comply with the timelines prescribed under Section 110(2) of the Customs Act, 1962. Though, the appellants and the respondent have raised certain other grounds, however both have confined their arguments as to whether the intimation of extension dated 30.09.2020 served on the respondent dated 07.11.2020 is within the period prescribed under Section 110(2) of the Customs Act, 1962. 2. It is the case of the respondent that in ter....
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....re 30.09.2020. In the present case the impugned intimation is dated 30.09.2020, signed on 29.09.2020 by the officer. The date of seizure is 06.03.2020 and the period of six months (original period of seizure) expires on 05.09.2020. The intimation of extension should have been brought to the knowledge of the petitioner on or before 05.09.2020, accompanied by the reasons recorded for the extension. However, by virtue of the relaxation ordinance, such time stands extended to 30.09.2020. However, and admittedly, the intimation has been received by the petitioner only on 07.10.2020, beyond the date stipulated in the proviso to Section 110(2) and the reasons for extension have also not been supplied. The counter filed by the revenue also refers t....
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....e Act, 1994 (32 of 1994) falls for the completion or compliance of such action as specified under clause (a) or (b) of the said section; and (ii) the 31st day of December 2020 shall be the end date to which the time limit for completion or compliance of such action shall stand extended." 6. The above notification extending the time limit for completion or compliance of various action such as completion of any proceeding or issuance of any order, notice, intimation, notification or sanction or approval, by whatever name called, by any authority, commission, tribunal, by whatever name called, from 30.09.2020 to 31.12.2020. The above notification extending the time limit from 30.09.2020 to 31.12.2020 for various actions set out the....