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          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.

          <h1>Exclusion of advance-ruling period clarifies timelines for recovery notices, preserving prescribed limitation periods under customs law.</h1> Amendment clarifies computation of limitation periods for recovery of customs duty by excluding the interval between issuance of an advance ruling and the subsequent order under the same provision from prescribed limitation clocks, stating that the period beginning with the date of the advance ruling and ending with the date of the order shall be excluded when computing statutory time limits for service of notices for recovery.

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