Interim stay exclusion under customs limitation begins when connected writ protection ends, preserving timely duty adjudication.

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....Section 28(9A) of the Customs Act suspends the adjudication limitation period while a specified circumstance prevents determination of duty liability, with the statutory period recommencing when that circumstance ceases. Transfer of a matter to the Call Book is an administrative consequence of such deferment and does not independently create the exclusion period. Where noticees seek deferment because a connected writ petition and interim protection affect the underlying duty liability, those circumstances are directly relevant to non-determination. Noticees' own request for deferment may substantially satisfy the communication requirement. The limitation period consequently runs from dismissal of the connected writ petition, and adjudication within the ensuing unextended one-year period is timely.....