2022 (8) TMI 117 - SCH - Customs

Period of limitation - Validity of assessment order - Extension of time limit in exercise of its power under the proviso to Section 110(2) of the Customs Act, 1962 - Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020 - HELD THAT - The Special Leave Petition stands dismissed on merits. However, as it is reported that the goods are perishable goods, the authority is directed to complete the proceedings within a period six months from the date of receipt of the present order, subject to cooperation by the petitioner.

Summary

The Supreme Court of India dismissed the Special Leave Petition on merits. The authority is directed to complete proceedings regarding perishable goods within six months from the date of the order, subject to petitioner's cooperation.