The Court : This is an appeal filed by the revenue under
Section 130 of the Customs Act, 1962 (the Act) challenging the
final order dated 1st March, 2024 passed by the Customs, Excise
and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in
Customs Appeal No.75692 of 2023.
We have heard Mr. Koushik Dey, learned counsel for the
appellant/revenue and Mr. Arijit Chakrabarti, learned counsel
appearing for the respondent.
The appeal is admitted on the following substantial
questions of law :
A. Whether mere non communication of the order for extension of
time to issue show cause notice under section 124 of the Customs
Act, 1962 in terms of section 110(2) of the Customs Act, 1962 can
vitiate the entire proceeding when the show cause notice in terms
of section 110 of the said Act was duly served upon the
respondent and the order dated 17.08.2015 also duly passed within
the stipulated period of six months?