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    <title>2023 (4) TMI 1484 - MADRAS HIGH COURT</title>
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    <description>Section 28(9) of the Customs Act was applied to the limitation period for completing customs proceedings after extended time was invoked. The order notes that, on the recorded dates, notice was issued on 21.12.2020, the petitioner replied on 08.01.2021, and the impugned order was passed on 29.03.2023. On that basis, it records a prima facie view that the proceedings appear to have been completed beyond the permissible period. Interim stay was therefore granted till the next date of hearing.</description>
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      <description>Section 28(9) of the Customs Act was applied to the limitation period for completing customs proceedings after extended time was invoked. The order notes that, on the recorded dates, notice was issued on 21.12.2020, the petitioner replied on 08.01.2021, and the impugned order was passed on 29.03.2023. On that basis, it records a prima facie view that the proceedings appear to have been completed beyond the permissible period. Interim stay was therefore granted till the next date of hearing.</description>
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