Time limit extension for compliance on goods sent on approval for sale or return extends delayed actions to a specified cutoff. An amendment inserts a proviso extending any time limit for completion or compliance of an action specified under sub section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return, where the original time limit fell during the disruption period and compliance was not completed within that time, by prescribing an extended cut off date for such completion or compliance.
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.
Time limit extension for compliance on goods sent on approval for sale or return extends delayed actions to a specified cutoff.
An amendment inserts a proviso extending any time limit for completion or compliance of an action specified under sub section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return, where the original time limit fell during the disruption period and compliance was not completed within that time, by prescribing an extended cut off date for such completion or compliance.
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