Extension of adjudication period under Customs Act allows one-year prolongation for specified noticees' duty or interest determination. The Directorate of Revenue Intelligence, invoking the first proviso to the Customs adjudication provision, extends by one year from 10.01.2020 the period for determination of duty or interest in respect of the listed show cause notices where a Common Adjudicating Authority has been appointed; the notification identifies the noticees, their show cause notice references, and the earlier notification appointing the Common Adjudicating Authority.