1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Commissioner may extend two-year finalisation period by one year under first proviso to subsection 1B of section 18</h1> Where regulations 4-7 set a time-limit for finalising a provisional customs assessment, the Commissioner of Customs may, if sufficient cause is shown and reasons are recorded in writing, extend the statutory two-year finalisation period by an additional one year in accordance with the first proviso to subsection 1B of section 18.