Duty payment extension for specified clearances permits administrative deferral and Board-ordered deadline extensions in special circumstances. The amendment defers the due date for payment of the duty on clearances for November 2015 by assessees in Tamil Nadu to a later date in December and adds provisions empowering the Central Board of Excise and Customs to extend prescribed periods by order where circumstances of a special nature are specified, enabling administrative extensions of deadlines.
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.
Duty payment extension for specified clearances permits administrative deferral and Board-ordered deadline extensions in special circumstances.
The amendment defers the due date for payment of the duty on clearances for November 2015 by assessees in Tamil Nadu to a later date in December and adds provisions empowering the Central Board of Excise and Customs to extend prescribed periods by order where circumstances of a special nature are specified, enabling administrative extensions of deadlines.
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