Extension of Time Limits under Customs Act: statutory deadlines for filings and proceedings extended for affected compliance and appeals. Extension of time limits under the Customs Act is provided by relying on Section 6 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020, so that statutory and regulatory timelines for completion of proceedings, issuance of orders/notices, and filing of appeals, applications, reports, returns and related compliances falling in the affected period are extended to the date specified by the Central Government. The notice applies this extension to refund and drawback filings, Section 74 drawback claims, appeals, show cause/demand notices, licence renewals and other customs actions, directs trade to use the extended timelines without seeking separate extensions, and designates the notice as a standing order.
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.
Extension of Time Limits under Customs Act: statutory deadlines for filings and proceedings extended for affected compliance and appeals.
Extension of time limits under the Customs Act is provided by relying on Section 6 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020, so that statutory and regulatory timelines for completion of proceedings, issuance of orders/notices, and filing of appeals, applications, reports, returns and related compliances falling in the affected period are extended to the date specified by the Central Government. The notice applies this extension to refund and drawback filings, Section 74 drawback claims, appeals, show cause/demand notices, licence renewals and other customs actions, directs trade to use the extended timelines without seeking separate extensions, and designates the notice as a standing order.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
