CBIC Asks its Officers View on Extension of 30 Sept Time Limit on the Continuation of COVID-19

[CBIC F.No.450/61/2020-Cus-IV dated 22 September 2020]

Subject: Extension of time limit provided under The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 due to prevailing situation of Covid-19 pandemic.

I am directed to refer to the above subject and letter from Board dated 17.06.2020 on the same issue (copy enclosed).

2. In terms of Section 6 of the Ordinance dated 31.03.2020, the time limit which has been specified in or prescribed or notified under the Customs Act, 1962 (except sections 30, 30A, 41, 41A, 46 and 47) Customs Tariff Act, 1975, The Central Excise Act, 1944 and the Finance Act, 1994 and which falls during the period from 20.03.2020 to 29.06.2020 was extended to 30.06.2020, and was further extended to 30th September 2020. As the situation of Covid-19 continues to prevail, Board has received representations regarding extension of time limit, which is under consideration.

3. In this regard it is hereby requested to furnish information as in Table in annexure to this letter, regarding such compliances to uscus4.dor@gov.in by 23.09.2020, positively. The report for Customs Act. 1962, the Central Excise Act, 1944 and Chapter V of the Finance Act, 1994 may be sent in separate tables.

4. It is requested that the report may be sent only in editable MS word/MS excel via email and from the zones/ DG HQs only, and not from individual formations under the zones/DG HQS.