9911796707
TMI Blog2017 (3) TMI 1595X X X X Extracts X X X X X X X X Extracts X X X X ..... same was set aside by the Tribunal on 19-6-2012. The subsequent extension order was passed belatedly on 18-12-2012, and by that time the show cause notice had already been issued on 23-8-2012. As such it can be safely concluded that the SCN having been issued on 23-8-2012 was beyond the period of six months from the date of seizure. The adjudication proceedings shall continue in terms of the SCN dated 23-8-2012 - the authorities are directed to return the seized goods to the appellant - appeal disposed off. - C/56846-56848/2013-CU(DB) - Final Order Nos. C/A/52244-52246/2017-CU(DB) - Dated:- 6-3-2017 - Ms. Archana Wadhwa, Member (J) and Shri V. Padmanabhan, Member (T) Shri Rajesh Yadav, Advocate, for the Appellant. Shri K. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted by him would relate back to 23-2-2012 when the first extension order was passed. Being aggrieved with the said order of Commissioner, the appellant is in appeal. 4. The main grievance of the appellant is that when the show cause notices under Section 124 of the Customs Act was issued on 23-8-2012, there was no valid order of extension passed in terms of Section 110(2) of the Customs Act inasmuch as the same was already set aside by the Tribunal. As such reference to the earlier extension order in the show cause notice issued on 23-8-2012 was factually incorrect. Further, they have submitted that the present order of extension under Section 110(2) stands passed by the Commissioner on 18-12-2012 i.e. after expiry of one year from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 19-6-2012. The subsequent extension order was passed belatedly on 18-12-2012, and by that time the show cause notice had already been issued on 23-8-2012. As such it can be safely concluded that the show cause notice having been issued on 23-8-2012 was beyond the period of six months from the date of seizure. 7. On being questioned, ld. Advocate fairly agrees that the show cause notice issued on 23-8-2012 can be adjudicated by the Commissioner and the effect of belated issuance of the same would only be what the seized goods are required to be returned to the appellant. He also fairly agrees that if the adjudicating authority comes to a finding that the goods are liable to confiscation the same can also be confiscated. 8. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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