Relaxation/Extensions of one year given under Custom Notifications
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 18/2020-Customs
New Delhi, the 30th March, 2020
G.S.R. 227 (E).-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, in the manner as specified in the corresponding entry in column (3) of the said Table, namely :-
TABLE
|
(1) |
(2) |
(3) |
|
l. |
16/2015-Customs, dated the 1st April 2015 [ vide number G.S.R. 252 (E), dated the 1st April, 2015] |
In the said notification, in the opening paragraph, in the proviso to clause (iii), for the figures, letters and word “31st March, 2020”, the figures, letters and word “3 1st March, 2021” shall be substituted . |
|
2. |
18/2015-Customs, dated the 1st April 2015 [vide number G.S.R. 254 (E), dated the 1st April, 2015] |
In the said notification , in the opening paragraph, in condition (xiii), for the figures, letters and word “3 lst March, 2020”, the figures, letters and word “3 1st March, 2021” shall be substituted . |
|
3. |
20/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 256 (E), dated 1st April, 2015] |
In the said notification, in the opening paragraph, in condition (xiv), for the figures, letters and word “31st March, 2020”, the figures, letters and word “3 1st March, 2021” shall be substituted . |
|
4. |
22/2015-Customs, dated the 1st April, 20 15 [vide number G.S.R. 258 (E), dated the 1st April, 2015] |
In the said notification, in the opening paragraph, in condition (xiii), for the figures, letters and word “31st March, 2020”, the figures, letters and word “3 1st March, 2021” shall be substituted. |
|
5. |
45/2016-Customs, dated the 13th August 20 16 [vide number G.S.R. 795(E), dated the 13th August , 2016] |
In the said notification, in the opening paragraph, in condition (xii), for the figures, letters and word “31st March, 2020”, the figures, letters and word “31st March, 2021” shall be substituted . |
[F. No. 605/52/2017-DBK Vol-II]
GOPAL KRISHNA JHA, Director (Drawback)
(1) The principal notification No. 16/2015-Customs, dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.252 (E), dated the 1st April, 2015 and was last amended by notification No. 08/2019-Customs, dated the 25th March,2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 236(E), dated the 25th March,2019.
(2) The principal notification No. 18/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R. 254 (E), dated the 1st April, 2015 and was last amended by notification No. 08/2019-Customs, dated the 25th March,2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 236(E), dated the 25th March,2019.
(3) The principal notification No. 20/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 256 (E), dated the 1st April, 2015 and was last amended by notification No. 08/2019-Customs, dated the 25th March,2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 236(E), dated the 25th March,2019.
(4) The principal notification No. 22/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 258 (E), dated the 1st April, 2015 and was last amended by notification No. 08/2019-Customs, dated the 25th March,2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 236(E), dated the 25th March,2019.
(5) The principal notification No. 45/2016-Customs dated the 13th August, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 795 (E), dated the 13th August, 2016 and was last amended by notification No. 08/2019-Customs, dated the 25th March,2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 236(E), dated the 25th March,2019
- Over 30 approvals u/s 153D within minutes amounted to total non-application of mind
- When disallowance is made u/s 37(1) section 69C is not applicable – ITAT
- ITAT refuses to accept cash book as source of deposit as assessee was not subject to audit
- Mere preparation of income tax notice and send to dispatch not effective issuance
- Agreement validly terminated prior to CIRP not give any enforceable right to corporate debtor
