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<h1>Finance Act 1984 Amends Customs Act: Court Stay Periods Excluded from Notice Time Calculation u/s 28.</h1> In the Finance Act of 1984, section 28 of the Customs Act is amended to include an explanation in sub-section (1). This explanation clarifies that if a court order stays the service of a notice, the duration of the stay will not be counted when calculating the specified periods of one year, six months, or five years for the notice.