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2021 (11) TMI 801 - HC - CustomsPeriod 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:- Notification G.S.R.601(E) [F.No.450/61/2000-Cus.IV (Part-I)] extending the time limit for completion or compliance of various 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, from 30.09.2020 to 31.12.2020. The above notification extending the time limit from 30.09.2020 to 31.12.2020 for various actions set out thereon has apparently not been brought to the notice of the learned Single Judge. The learned Single Judge has found that in view of the Ordinance 2020, the time limit prescribed under Section 110(2) of the Customs Act, 1962 would stand extended to 30.09.2020. However, as the subsequent notification has not been brought to the notice of the learned Single Judge, the learned Single Judge was prompted to hold that the impugned intimation extending the time limit under the proviso to Section 110(2) of the Customs Act, 1962 dated 30.09.2020 and receipt of the same by the respondent herein on 07.10.2020 was beyond the period stipulated in the proviso to Section 110(2) of the Customs Act,1962 and thus bad in law. 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 vide notification G.S.R.601(E) [F.No.450/61/2000-Cus.IV (Part-I)] and thus valid. Appeal allowed.
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