1997 (7) TMI 146 - SC - Customs

Summary

The Supreme Court considered whether a notice under Section 124 of the Customs Act needs to be issued within the period specified under Section 110(1), as extended under the proviso. The Court held that Section 124 does not prescribe any time limit for issuing the notice. The decision is in line with previous judgments and the appeals were dismissed. (Case: 1997 (7) TMI 146 - Supreme Court)