Extension of time limits under the Customs Act,1962 and Rules and Regulations issued there under

Circular No. ES/88/2020-21                                                          29th April, 2020             
 

To : Members of the Council

 

Sub: Extension of time limits under the Customs Act,1962 and Rules and Regulations issued there under

 

Dear Member,

 

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-

 

  1. Completion of any proceeding or issuance of any order ,notice, intimation, notification or sanction or approval by whatever name  called, by any authority , commission, tribunal , by  whatever name called ; or 
  2. Filing of any appeal , reply or application  or furnishing of any report ,document ,return or statement , by whatever name called,

 

 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. 

Thanking you,

 Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR

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