Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment to Section 28K of Customs Act: Excludes Time for Advance Ruling in Duty Recovery Notice Periods.</h1> In the Finance Act, 2018, an amendment to section 28K of the Customs Act is made. The amendment removes the brackets and specific wording in sub-section (1) and introduces a proviso. This proviso specifies that when calculating the two-year period in clause (a) of sub-section (1) of section 28, or the five-year period in sub-section (4) for serving notice to recover unpaid or underpaid duties due to an advance ruling, the time from the advance ruling to the order date under this sub-section is excluded.
TaxTMI 
TaxTMI 
