Extension of adjudication period under Customs Act permits additional time for CAA to adjudicate a specified show-cause notice. The Principal Director General, Revenue Intelligence extends, under the first proviso to section 28(9) of the Customs Act, 1962, the period for determination of duty or interest under section 28(8) by a further period of one year from the expiry of the initial SCN dated 05.03.2020 in respect of M/s. M. Tech Solutions India Pvt. Ltd. and Sh. Bhavin Bhatt (SCN No. DRI/BZU/03/2020); the extension applies where a Common Adjudicating Authority was appointed by Notification No. 35/2020-Customs (N.T./CAA/DRI).