1997 (7) TMI 146

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..... ther a notice under Section 124 of the Customs Act, 1962 (hereinafter referred to as `The Act') is required to be issued within the period specified under Section 110(1), as extended under the proviso, of the Act. In Harbans Lal v. Collector of Central Excise and Customs, Chandigarh - 1993 (67) E.L.T. 20 (S.C.) = (1993) 3 SCC 656, it has been laid down that the period specified under Section 110 w .....

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..... id decision. That may be so, but still while construing the provisions of Section 110, this Court, after taking note of the provisions of Section 124, has laid down that Section 124 does not prescribe any time limit for issue of notice. We do not find any reason to take different view in the matter. 3. These appeals are thus fully covered by the decision of this Court in Harbans Lal's case (sup .....

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