Extension of time limits: compliance for goods sent on approval extended to the end of October. The amendment adds a proviso extending time limits for completion or compliance of actions 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 between 20 March 2020 and 30 October 2020 and compliance was not made; such time limits are extended up to 31 October 2020, and the notification is deemed to have come into force on 21 September 2020.
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.
Extension of time limits: compliance for goods sent on approval extended to the end of October.
The amendment adds a proviso extending time limits for completion or compliance of actions 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 between 20 March 2020 and 30 October 2020 and compliance was not made; such time limits are extended up to 31 October 2020, and the notification is deemed to have come into force on 21 September 2020.
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