9911796707
TMI Blog2024 (2) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act, 1962 is assailed by the respective petitioner. 2. The case falls within a very narrow compass. Proceedings were initiated against the respective petitioner with regard to alleged smuggling of gold. Initially, there was arrest and remand. The statements of persons connected with the alleged smuggling were recorded in December and January 2022-2023. Based on a request letter dated 15.05.2023 from the Principal Assistant Director General, Directorate of Revenue Intelligence, the Principal Commissioner of Customs issued the impugned intimation extending the period for issuance of show cause notice under Section 124 of the Customs Act, 1962 (the Customs Act) by a period of six months, i.e., from 20.05.2023 to 25.11.2023. 3. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show cause notice issued subsequently on 24.11.2023. Since the impugned communication was issued without objectively considering the relevant material, he submits that the impugned communication is liable to be interfered with. 6. Mr.V.Sundareswaran, learned senior standing counsel, submits that the only requirements of amended Section 110(2) are that reasons in writing should be recorded and that persons from whom the goods were seized should be informed. According to him, both these conditions were satisfied. 7. The case turns entirely on the interpretation of sub-section (2) of Section 110. The said provision is set out below: "Where any goods are seized under subsection (1) and no notice in respect thereof is given under clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation into the case was delayed due to key persons involved in the case being at large and examination of those persons being stalled until the late stage of investigation and that the investigation in the case could not be completed due to failure of key persons joining investigations and thus bring the investigation to its logical conclusion. A case has been made out for grant of extension of time limit for issuance of Show Cause Notice; And whereas I am satisfied that further investigation needs to be carried out in the case in order to probe the role of the key persons involved in this larger conspiracy to smuggle gold into India in as much as the impugned goods are liable to confiscation under Section 111 of the Custome Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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