Time limit for customs inquiry and investigation notices, with limited extension and exclusion periods for stay and overseas information requests. Time limit is prescribed for completion of an inquiry or investigation under the Customs Act culminating in a notice under section 28(1) or 28(4). Such notice must be issued within two years from the date of initiation of audit, search, seizure or summons, subject to a further one-year extension for sufficient cause recorded in writing. The period of stay granted by a court or tribunal, and the time taken for seeking information from an overseas authority through legal process, are excluded from computation.