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Customs Act (IV of 1969)---Ss.2(s), 156(1), Cls. (8) & (89), 179(3), 1st proviso & 196---Provisions relating to smuggling, invoking of ---Statutory period provided under S.179(3) of the Customs Act, 1969, for decision of such case by the Customs Officers---Scope and effect---Customs Appellate Tribunal set-aside the order-in-original on the basis that the same was passed by the Collector of Customs (Adjudication) beyond the statutory period provided under S. 179(3) of the Customs Act, 1969 ('the Act 1969')---Applicant (Customs Department) assailed findings of the Tribunal by filing reference contending that various adjournments were sought by the respondent (importer) itself and the proceedings for some time remained stayed by the High Court---Validity---First (1st) proviso of S. 17...
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