Customs exemption condition amendment allows extension of the two-year period on sufficient cause and revises proviso wording. Customs exemption condition (6) is amended to allow the Board, on sufficient cause being shown, to extend the prescribed two-year period by a further period it deems fit. The second proviso is also redrafted by substituting the words 'Provided also that' for 'Provided further that'.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption condition amendment allows extension of the two-year period on sufficient cause and revises proviso wording.
Customs exemption condition (6) is amended to allow the Board, on sufficient cause being shown, to extend the prescribed two-year period by a further period it deems fit. The second proviso is also redrafted by substituting the words "Provided also that" for "Provided further that".
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