9911796707
TMI BlogExtension of the limitation period under the first proviso to Section 28(9) of the Customs Act, 1962,...Extension of the limitation period under the first proviso to Section 28(9) of the Customs Act, 1962, and whether the proceedings initiated in the Show Cause Notice dated 28.09.2022 can be continued in light of the extension granted by the Chief Commissioner of Customs on 07.05.2024. It clarifies that the question of granting extensions under the first proviso arises only after the limitation period for passing an order determining duty or interest has expired. The senior officer can then extend the period by six months or one year, as specified in clauses (a) and (b) of Section 28(9). The second proviso deals with the abatement of proceedings if no orders are passed after the extension period. The clarification issued by the Commissioner o..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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