Circular No. ES/247/2020-21 6th July, 2020
To : Members of the Council
Sub.: Extension of time limits under the Customs Act,1962 and Rules and Regulations issued thereunder –Amendment of PN.73/2020
Air Cargo Complex (Sahar) has issued Public Notice No. 94/2020 dated 1st July, 2020 regarding extension of time limits under the Customs Act,1962 and Rules and Regulations issued thereunder –Amendment of Public Notice No. 73/2020.
Your kind attention is invited to Public Notice No. 73/2020 dated 27th April, 2020, read with Section 6 (Chapter.V) of Taxation and other Laws (Relaxation of Certain provisions) Ordinance,2020 (No.2 of 2020), (issued vide Gazette of India dated 31st March, 2020) wherein, it is provided that the time limit specified or prescribed or notified 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-
a) 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
b) 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, was extended to 30th June, 2020.
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 20th March, 2020 and 29th June, 2020 was extended till 30th June, 2020. In view of Notfn .GSR.418(E) dated 27th June, 2020 issued under Section 6 of Taxation and other Laws (Relaxation of Certain provisions) Ordinance, 2020 (No.2 of 2020), 29th September,2020, shall be the end date of the period during which the time limit specified in, or prescribed or notified under Customs Act,1962 (except Section 30,30A,41,41A, 46 and 47), and Customs Tariff Act,1975. Accordingly, 30th September, 2020 shall be the end date to which the time limit for completion or compliance of such action shall stand extended.
Please note that the above dispensation was made because of 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.
Members may kindly make a note of the above.