Condonation of shortfall in residential stay allows customs authorities to excuse brief absences for transfer of residence purposes. The amendment inserts a condonation rule allowing the Additional Collector of Customs to condone up to a two-month shortfall in a person's one year stay in India for transfer-of-residence purposes where sufficient cause for early departure is shown, while preserving the Central Government's power to condone shortfalls in excess of two months; the rule was made under rule making powers of the Customs Act and commenced on notification.
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Provisions expressly mentioned in the judgment/order text.
Condonation of shortfall in residential stay allows customs authorities to excuse brief absences for transfer of residence purposes.
The amendment inserts a condonation rule allowing the Additional Collector of Customs to condone up to a two-month shortfall in a person's one year stay in India for transfer-of-residence purposes where sufficient cause for early departure is shown, while preserving the Central Government's power to condone shortfalls in excess of two months; the rule was made under rule making powers of the Customs Act and commenced on notification.
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