https://www.taxtmi.com/caselaws?id=415020 The validity of an intimation extending time under the proviso to Section 110(2) of the Customs Act, 1962 depended on the pandemic-related relaxation framework under the Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020 and the corresponding notification. The relaxation legislation extended the period for completion of relevant actions, and the Central Government further extended the end date to 31.12.2020. On that basis, the intimation dated 30.09.2020 was treated as falling within the extended period and not time-barred. The extension of time was therefore upheld and the challenge to the proceedings failed. en-us Thu, 18 Nov 2021 00:00:00 +0530 Tue, 02 Aug 2022 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415020 The validity of an intimation extending time under the proviso to Section 110(2) of the Customs Act, 1962 depended on the pandemic-related relaxation framework under the Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020 and the corresponding notification. The relaxation legislation extended the period for completion of relevant actions, and the Central Government further extended the end date to 31.12.2020. On that basis, the intimation dated 30.09.2020 was treated as falling within the extended period and not time-barred. The extension of time was therefore upheld and the challenge to the proceedings failed. Case-Laws Customs Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415020