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Home Highlights March 2016 Year 2016 This

Amendment of section 28 of Customs Act, 1962 - Recovery of ...


Customs Act Section 28 Amended: Limitation Period for Duty Investigations Extended from One Year to Two Years.

March 2, 2016

Act Rules     Bill

Amendment of section 28 of Customs Act, 1962 - Recovery of duties not levied or short-levied or erroneously refunded - to extend the limitation period for investigation of cases not involving any collusion, wilful misstatement or suppression of facts from one year to two years. - Normal period of limitation will be 2 years instead of existing 1 year.

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