Time-limit extension for compliance: deadlines for approval shipments falling in the pandemic period are extended to a later October date. The amendment provides that where a prescribed time limit to complete or comply with any action in respect of goods sent or taken out of India on approval for sale or return fell during the period from 20 March 2020 to 30 October 2020 and compliance was not completed within that time, the time for completion or compliance shall stand extended up to 31 October 2020, with the amendment coming into force from 21 September 2020.
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Provisions expressly mentioned in the judgment/order text.
Time-limit extension for compliance: deadlines for approval shipments falling in the pandemic period are extended to a later October date.
The amendment provides that where a prescribed time limit to complete or comply with any action in respect of goods sent or taken out of India on approval for sale or return fell during the period from 20 March 2020 to 30 October 2020 and compliance was not completed within that time, the time for completion or compliance shall stand extended up to 31 October 2020, with the amendment coming into force from 21 September 2020.
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