TMI Blog2006 (7) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... i, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T) (Oral)]. This appeal filed by M/s Venkat Pharma Ltd, seeks to vacate the Order-in-Original passed by the Commissioner of Customs (Export), Chennai. In the impugned order, the Commissioner has granted extension of time limit for issue of show cause notice for a further period of six months from 29-3-2006, in terms of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yderabad, Chennai, Mumbai and Visakhapatnam ports (Airports). It was ascertained that the FOB value of the goods declared was above Rs. 182 crores involving DEPB credit to the tune of above Rs. 18 crores. On receipt of intelligence on 3-11-2005, further searches were also conducted at the premises rented by M/s. Venkat Pharma Ltd. at Hyderabad and incriminating documents were recovered. Several pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, after considering the antecedents of the importer, felt it necessary to extent the time required for issue of show cause notice by six months from the statutory time limit of six months from 29-3-2006. Hence the present appeal. 3. In the appeal, the appellants have prayed for setting aside the impugned order on the ground that the same is not legal and was intended to harass them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y were seized : Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the [Commissioner of Customs] for a period not exceeding six months. 4. On a perusal of the above, it is obvious that for the provisions contained in this Section to be applicable, the goods should remain under seizure. As against that, in the present case, as the goods have a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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