Extension of time limits under customs law allows statutory and procedural filings and obligations to be completed without approaching authorities. Time limits prescribed under the Customs Act and subordinate rules for actions whose last dates fall within the relief period are extended to the newly specified date, covering completion of proceedings, issuance of orders and notices, filing of appeals, replies, applications, furnishing of reports/documents/returns, and export obligations under DEEC, EPCG and Advance Authorizations including TRC/drawback notices and related NOCs; stakeholders need not seek separate extensions and officers shall treat 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 law allows statutory and procedural filings and obligations to be completed without approaching authorities.
Time limits prescribed under the Customs Act and subordinate rules for actions whose last dates fall within the relief period are extended to the newly specified date, covering completion of proceedings, issuance of orders and notices, filing of appeals, replies, applications, furnishing of reports/documents/returns, and export obligations under DEEC, EPCG and Advance Authorizations including TRC/drawback notices and related NOCs; stakeholders need not seek separate extensions and officers shall treat the notice as a standing order.
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