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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>Limitation period: interim period of advance ruling excluded when computing time for customs duty recovery notices.</h1> Amendment provides that the period between the date of an advance ruling and the date of the subsequent order under the same sub section shall be excluded when computing the statutory limitation periods for service of notices for recovery of customs duties not levied, short levied, not paid or short paid on account of the advance ruling.

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