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Customs Authorities initiated proceedings against petitioner for transporting smuggled goods---Order-in-Original was maintained by Appellate Authority as well as Customs Appellate Tribunal---Plea raised by petitioner was that adjudicating order was passed beyond statutory period of limitation---Validity---Automatic extension of 60 days after expiry of 120 days was not provided under proviso to S.179(3) of Customs Act, 1969---Intent of proviso to S.179(3) of Customs Act, 1969, was not to grant automatic extension to finalize order in every case and the same was not applicable as neither there was stay of proceedings were going on---Order-in-Original was not passed within statutory period of 120 days and no extension of time for further 60 days was granted by Collector-High Court set aside O...
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