Extension of time for show-cause notices permits customs to extend filing period and excludes cases with provisional release. Amendment empowers the Principal Commissioner or Commissioner of Customs to extend the period for issuing a show-cause notice for seized goods by up to a ... Summary
Extension of time for show-cause notices permits customs to extend filing period and excludes cases with provisional release.
Amendment empowers the Principal Commissioner or Commissioner of Customs to extend the period for issuing a show-cause notice for seized goods by up to a further six months with reasons recorded in writing and the person informed before expiry; and provides that the specified six-month period does not apply where an order for provisional release of the seized goods has been passed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.