To : Members of the Council
Sub: Extension of time limits under the Customs Act,1962 and Rules and Regulations issued there under
Air Cargo Complex (Sahar) has issued Public Notice No.73/2020 dated 27th April, 2020 regarding extension of time limits under the Customs Act,1962 and Rules and Regulations issued there under.
As per Section 6 (Chapter.V) of Taxation and other Laws (Relaxation of Certain provisions) Ordinance,2020( No.2 of 2020) it is provided that the time limit specified under the Customs Act,1962 or Customs Tariff Act,1975 which falls during the period from 20th March, 2020 to 29th June, 2020 or such other date, the Central Government may, by Notification , specify for completion or compliance of such action as-
Shall notwithstanding that completion on compliance of such action has not been made within such time, stand extended till 30th June, 2020 or such other day after 30th June, 2020, the Central Government may, by notification specify in this behalf.
Accordingly, the time limit in respect of filing refund application, filing of Appeals, issuance of Show Cause Notice/Demand Notice, and all such action/compliances in respect of which last date falls in the period between 20.03.2020 and 29.06.2020 stands extended till 30.06.2020. The above mentioned actions for completion /compliance are for illustration and relate to few important activities performed under the Act. There are numerous other provisions specifying time limits under the Act as well as subordinate legislations made under the Act, viz Rules and Regulations made under the provisions of the Act. These time limits also stands extended till 30.06.2020.
Customs has informed the Importers, Trade, Customs Brokers and all the stakeholders to make a note of the above dispensation made due to COVID-19 crisis and utilise the extended time limits without having to approach the authorities for an extension of time.
In case of any difficulty, members may kindly contact the Additional/Joint Commissioner of Customs, Import, ACC, Mumbai.