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    <title>Amendment of section 129D</title>
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    <description>The amendment inserts a proviso in sub section (3) of section 129D of the Customs Act authorising the Board to extend the prescribed period for making an order by another thirty days where the Board is satisfied that sufficient cause has been shown, creating a limited discretionary mechanism to permit justified delays without displacing the original statutory timeframe.</description>
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      <description>The amendment inserts a proviso in sub section (3) of section 129D of the Customs Act authorising the Board to extend the prescribed period for making an order by another thirty days where the Board is satisfied that sufficient cause has been shown, creating a limited discretionary mechanism to permit justified delays without displacing the original statutory timeframe.</description>
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