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        F. Acts / Amendment Acts

        Section 68 - Amendment of section 28-I.

        Finance Act, 2018
        Chapter IV
        INDIRECT TAXES - Customs

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        Limitation period for Customs detention reviews shortened, accelerating administrative timelines and expediting procedural compliance and appeals. The amendment substitutes the longer prescribed temporal phrase in the Customs Act provision governing procedural review timelines with a shorter period, thereby reducing the time available for the specified procedural step and accelerating related administrative compliance.
                          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.

                                Limitation period for Customs detention reviews shortened, accelerating administrative timelines and expediting procedural compliance and appeals.

                                The amendment substitutes the longer prescribed temporal phrase in the Customs Act provision governing procedural review timelines with a shorter period, thereby reducing the time available for the specified procedural step and accelerating related administrative compliance.


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