Extension power under Customs Act: Board may grant a limited additional period where sufficient cause is shown. The amendment inserts a proviso in sub section (3) of section 129D of the Customs Act authorising the Board to extend the prescribed period for making an order by another thirty days where the Board is satisfied that sufficient cause has been shown, creating a limited discretionary mechanism to permit justified delays without displacing the original statutory timeframe.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension power under Customs Act: Board may grant a limited additional period where sufficient cause is shown.
The amendment inserts a proviso in sub section (3) of section 129D of the Customs Act authorising the Board to extend the prescribed period for making an order by another thirty days where the Board is satisfied that sufficient cause has been shown, creating a limited discretionary mechanism to permit justified delays without displacing the original statutory timeframe.
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