https://www.taxtmi.com/acts?id=49458 The amendment inserts Explanation II to section 27(1) of the Customs Act clarifying that where duty is paid provisionally, the one year or six month limitation period is computed from the date of adjustment of duty after the final assessment. en-us Fri, 21 Feb 2025 12:27:56 +0530 Fri, 21 Feb 2025 12:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49458 The amendment inserts Explanation II to section 27(1) of the Customs Act clarifying that where duty is paid provisionally, the one year or six month limitation period is computed from the date of adjustment of duty after the final assessment. Act-Rules F. Acts / Amendment Acts Fri, 21 Feb 2025 12:27:56 +0530 https://www.taxtmi.com/acts?id=49458