https://www.taxtmi.com/caselaws?id=798549 Section 28(9A)(b) treats a pending proceeding and operative interim protection that prevent customs determination as an enumerated circumstance, causing the Section 28(9) period to run from cessation of that circumstance. A Call Book transfer is consequential only, and an administrative circular cannot override this statutory timing rule. Where noticees request deferment pending related proceedings, know why determination is postponed, and fail to report cessation, communication requirements may be substantially fulfilled. Availability of an effective statutory appeal and the bar on approbation and reprobation weigh against discretionary writ relief; substantive duty-demand issues remain available in the appellate process. en-us Mon, 07 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798549 Section 28(9A)(b) treats a pending proceeding and operative interim protection that prevent customs determination as an enumerated circumstance, causing the Section 28(9) period to run from cessation of that circumstance. A Call Book transfer is consequential only, and an administrative circular cannot override this statutory timing rule. Where noticees request deferment pending related proceedings, know why determination is postponed, and fail to report cessation, communication requirements may be substantially fulfilled. Availability of an effective statutory appeal and the bar on approbation and reprobation weigh against discretionary writ relief; substantive duty-demand issues remain available in the appellate process. Case-Laws Customs Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798549