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        F. Acts / Amendment Acts

        Section 30 - Amendments of section 132.

        Taxation Laws (Amendment) Act, 2006
        Customs

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        Customs limitation period extended by amending section 132 to replace six months with two years. The amendment to section 132 of the Customs Act substitutes the period of 'six months' with 'two years' in the relevant provision. The change alters the statutory time period prescribed in that section by extending it from the earlier shorter period to the longer period now specified.
                          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.

                                Customs limitation period extended by amending section 132 to replace six months with two years.

                                The amendment to section 132 of the Customs Act substitutes the period of "six months" with "two years" in the relevant provision. The change alters the statutory time period prescribed in that section by extending it from the earlier shorter period to the longer period now specified.


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