https://www.taxtmi.com/caselaws?id=761432 Section 28(9) of the Customs Act, 1962 permits the proper officer to determine duty or interest within the prescribed period, and the first proviso allows a senior officer to extend that period after expiry of the original time limit. The proceedings are deemed concluded only if no determination is made within the extended period. On the facts stated, the High Court accepted that the original period had expired but treated the extension granted on 07.05.2024 as keeping the adjudication alive, and also excluded the time spent before various forums from the limitation computation. The limitation challenge therefore failed, and the proceedings were held capable of continuation. en-us Thu, 07 Nov 2024 00:00:00 +0530 Sat, 09 Nov 2024 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761432 Section 28(9) of the Customs Act, 1962 permits the proper officer to determine duty or interest within the prescribed period, and the first proviso allows a senior officer to extend that period after expiry of the original time limit. The proceedings are deemed concluded only if no determination is made within the extended period. On the facts stated, the High Court accepted that the original period had expired but treated the extension granted on 07.05.2024 as keeping the adjudication alive, and also excluded the time spent before various forums from the limitation computation. The limitation challenge therefore failed, and the proceedings were held capable of continuation. Case-Laws Customs Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761432