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Extension of adjudication period under Customs Act provision extends time for determination of duty or interest for listed entities. The Principal Director General, Directorate of Revenue Intelligence, under the first proviso to section 28(9) of the Customs Act, 1962, extends the period for determination of duty or interest for specified show cause notices by appointing the Common Adjudicating Authority and granting further time beyond the initial one year or six month limitation. The notification enumerates named noticees, cites the related show cause notices and prior appointment notifications, and specifies whether the extension granted for each matter is for one year or six months to permit adjudication by the appointed authority.
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Extension of adjudication period under Customs Act provision extends time for determination of duty or interest for listed entities.
The Principal Director General, Directorate of Revenue Intelligence, under the first proviso to section 28(9) of the Customs Act, 1962, extends the period for determination of duty or interest for specified show cause notices by appointing the Common Adjudicating Authority and granting further time beyond the initial one year or six month limitation. The notification enumerates named noticees, cites the related show cause notices and prior appointment notifications, and specifies whether the extension granted for each matter is for one year or six months to permit adjudication by the appointed authority.
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