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TMI Blog2007 (3) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri U.H. Jadhav, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. After hearing both sides for some time on the application for stay of operation of the order of the Commissioner of Customs, who has upheld the order dated 26-9-2006 extending the period for issue of show cause notice by six months i.e. up to 27-3-2007, we find that the appeal itself can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eyond six months for a further period of six months in accordance with the provisions of Section 110 of the Customs Act, 1962 on 26-9-2006. On 26-12-2006, show cause notice under Section 110 was issued. By the present impugned order, the extension order passed on 26-9-2006 has been upheld. 3. The appellant s contention is that the order dated 26-9-2006 extending the period for issue of show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of extension of six months time for issue of show cause notice, although admittedly the extension order was not issued to the importer. He submits that personal hearing was granted and the show cause notice was issued in December, 2006, which serves the purpose of putting the importer on notice as to why the period for issue of show cause notice is required to be extended. He, therefore, submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of six months, after notice has been served on the person concerned, and in case service of notice is evaded, to afford a post-decisional hearing in order to determine whether the order of extension should be cancelled or not. In the present case, the Commissioner has recorded that summons were issued to the importer but there was no response from them, but this would not mean that service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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