Period of limitation - Validity of assessment order - Extension ...

Case Laws Customs

November 24, 2021

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 - The Central Government has now extended the date from 30.09.2020 to 31.12.2020 for completion or compliance of action such as 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. In view of the above notification, the proceedings dated 30.09.2020 though served on 07.10.2020 is within the period extended by the Central Government and thus valid. - HC

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Period of limitation - Validity of assessment order - Extension ...

Case Laws Customs

November 24, 2021

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