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, 2020Â
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
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(1) |
(2) |
(3) |
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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 . |
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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 . |
Â
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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 . |
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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. |
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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
- Income Tax notice by process server held invalid for non acknowledgement/endorsement
- No income tax is payable on compensation on land acquired under NHAI Act 1956
- Documents filed on the day when assessment order passed are not additional evidence
- Addition of bogus purchases deleted as opportunity of cross examination not given
- GST Registration to be granted automatically and electronically within 3 Working Days
