MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION

New Delhi, the 30th September, 2020

G.S.R. 601(E).— In exercise of the powers conferred by section 6 of The Taxation and Other Laws (Relaxation and amendment of Certain Provisions) Act, 2020 (No. 38 of 2020), the Central Government hereby specifies that, –

(i) the 30th day of December, 2020 shall be the end date of the period during which the time limit specified in, or prescribed or notified under, the Central Excise Act, 1944 (1 of 1944), the Customs Act, 1962 (52 of 1962) (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act, 1975 (51 of 1975) or Chapter V of the Finance Act, 1994 (32 of 1994) falls for the completion or compliance of such action as specified under clause (a) or (b) of the said section; and

(ii) the 31st day of December, 2020 shall be the end date to which the time limit for completion or compliance of such action shall stand extended.

[F. No. 450/61/2020-Cus.IV(Part-1)]
KEVIN BOBAN, Under Secy.

More Under Custom Duty

One Comment

  1. Sanjay says:

    Sir Notification G.S.R. 601(E) dated 30.09.2020 claimed to be issued granting relaxation in compliance in Customs Act, Central Excise Act and Finance Act 1994. But above notification is not appearing any where either in GST, Central Excise, Customs & Service Tax CBIC Website. Where do I get to see the above notification and will get a signed copy of the same. How did I believe that any such notification is issued by the Government? If you signed copy of above Notification please mailed me. Thanks.

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