Last Date for Customs Compliances Extended to 30 June 2020

[Mumbai Customs Public Notice No. 79 dated 5th May 2020]

DIN NO. : 202005790E00009W77FF

Subject: Extension of time limits under the Customs Act, 1962 and Rules and Regulations issued there under.

Attention of the Exporters, Trade, Customs Brokers and all the stake holder is invited to Section 6 (Chapter.V) of Taxation and other Laws (Relaxation of Certain provisions) Ordinance, 2020( No.2 of 2020), (issued vide Gazette of India dated 31.03.2020 attached herewith) wherein , it is provided that the time limit specified or prescribed or notified under the Customs Act,1962, or Customs Tariff Act,1975 which falls during the period from 20th March ,2020 to 29th June,2020 or such other date the Central Government may, by Notification , specify for completion or compliance of such action as-

a) Completion of any proceeding or issuance of any order, notice, intimation, notification or sanction or approval by whatever name called , by any authority , commission, tribunal , by whatever name called ; or

b) Filing of any appeal, reply or application or furnishing of any report, document, return or statement, by whatever name called,

c) Export Obligations with respect to DEEC/ EPCG & Advance Authorization alongwith TRC / Drawback notices and their respective NOCs is deemed to be extended till 30.06.2020,

Shall notwithstanding that completion on compliance of such action has not been made within such time, stand extended to the 30th day of June, 2020 or such other day after 30th June 2020, the Central Government may, by notification specify in this behalf.

2) Accordingly, the time limit in respect of filing refund application, filing of Appeals, issuance of show cause notice/Demand notice, and all such action 1compliances in respect of which last date falls in the period between 20.03.2020 and 29.06.2020 stands extended till 30.06.2020. The above to few important activities performed under the Act. There are numerous other provisions specifying time limits under the Act as well as subordinate legislations made under the Act, viz Rules and Regulations made under the provision of the Act. These time limits also stands extended till 30.06.2020.

3) All the Exporters, Trade, Customs Brokers and all the stake holder to note the above dispensation made because of COVID-19 crisis and utilise the extended time limits without having to approach the authorities for an extension of time .

4) All trade associations/ members of Customs Brokers Association are requested to take note and publicize the contents of this Public Notice among their members/ constituents.

5) For the departmental officers, this may be treated as Standing Order.

6) Difficulty, if any, faced in implementation of this Public Notice may be brought to the notice of the Additional/ Joint Commissioner of Customs, Import, ACC, Mumbai.

<Text of Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020>