2003 (12) TMI 103

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....s are common, hence these are being disposed of through a common order. The Customs authorities effected seizure of certain goods and, being unable to issue the show cause notice within a period of six months as stipulated in Section 110(2) of the Customs Act, 1962, the Commissioner of Customs proposed to extend the said period of six months by issuing show cause notice in terms of proviso to the ....

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....r of the ld. Counsel is that, the extension of time is required to be done only on sufficient cause being shown, which is not apparent in these cases. Accordingly, it is prayed by the ld. Counsel that, there is a failure to issue the show cause notice within six months and hence the appellants are eligible for return of the seized goods. The Counsel placed reliance on the judgment of Hon'ble Pubja....