2001 (8) TMI 1150 - AT - Customs

Summary

The appeal was against extending the time for issuing a show cause notice under Section 110 of the Act. The Tribunal found that the order did not affect the validity of the notice under Section 124, and goods could still be confiscated even if the notice was not issued within the prescribed period. The appeal was dismissed as the appellant could not be aggrieved by the order.