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
Can a demand notice be issued u/s 156 for non-payment of Dividend tax u/s 115-O, when as per assessment order…
The issue already examined and adjudicated by the quasi-judicial authority, i.e., CIT(Appeals), cannot be reopened on the same set of…
One TDS is deducted, credit has to follow, failure of deductor to deposit the amount to the credit of the…
Merely because assessee did not explain purpose of cash withdrawal from bank, it can not be taxed u/s 69C as…
In GST Notice u/s 74, allegations should emanate from itself, a bland statement of ‘fraud or concealment of facts” not…
For claiming deduction u/s 57(iii) a reasonable and intelligible nexus should be established between the expenditure incurred and the income…