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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 129D of Customs Act: Board Can Extend Period by 30 Days for Sufficient Cause.</h1> In the Finance (No. 2) Act, 2014, an amendment to section 129D of the Customs Act is introduced. This amendment involves the insertion of a proviso in sub-section (3), allowing the Board to extend the specified period by an additional thirty days if sufficient cause is demonstrated. This change pertains to the administration of indirect taxes, specifically within the context of customs regulations.
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