https://www.taxtmi.com/acts?id=39787 Time limit is prescribed for completion of an inquiry or investigation under the Customs Act culminating in a notice under section 28(1) or 28(4). Such notice must be issued within two years from the date of initiation of audit, search, seizure or summons, subject to a further one-year extension for sufficient cause recorded in writing. The period of stay granted by a court or tribunal, and the time taken for seeking information from an overseas authority through legal process, are excluded from computation. en-us Fri, 02 Apr 2021 17:46:20 +0530 Wed, 29 Apr 2026 14:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39787 Time limit is prescribed for completion of an inquiry or investigation under the Customs Act culminating in a notice under section 28(1) or 28(4). Such notice must be issued within two years from the date of initiation of audit, search, seizure or summons, subject to a further one-year extension for sufficient cause recorded in writing. The period of stay granted by a court or tribunal, and the time taken for seeking information from an overseas authority through legal process, are excluded from computation. Act-Rules Customs Fri, 02 Apr 2021 17:46:20 +0530 https://www.taxtmi.com/acts?id=39787