Excise/Custom

Relaxation/Extensions of one year given under Custom Notifications

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

Share

Recent Posts

  • Income Tax

Form 26 to replace Form 3CD of tax audit report by a CA from Tax Year 2026-27

Form 26 to replace Form 3CD of tax audit report from Tax Year 2026-27 Draft Form 26 has been issued…

5 hours ago
  • Income Tax

When no addition is made on the basis of reasons recorded, reopening is bad in law

When AO do not make any addition on the basis of the reasons on which the reopening was done, the…

7 hours ago
  • Insurance

No separate compensation for loss of love and affection under MV Act – SC

Under MV Act separate compensation can not be granted under the head “loss of love and affection” – Supreme Court…

1 day ago
  • Income Tax

Trust accredited by National Open School eligible for registration u/s 12AB & u/s 80G

Trust accredited by National Institute of Open Schooling eligible for registration u/s.12AB and u/s 80G of the Act. In a…

1 day ago
  • Income Tax

Delay in furnishing Form 10B – Covid Period to be excluded as per decision of Supreme Court

Delay in furnishing Form 10B – Period between 15.03.2020 till 20.08.2022 to be excluded as per decision of Hon'ble Supreme…

3 days ago
  • Income Tax

Section 271AAB does not grant any immunity from penalty in terms of section 273B

Section 271AAB does not grant any immunity from penalty even if the assessee was able to show some reasonable cause…

3 days ago