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Section 28BB: 28BB. Time limit for completion of certain actions.

The Customs Act, 1962Central Act · Act 52 of 1962

[28BB. Time limit for completion of certain actions.--(1) Any inquiry or investigation under this Act, culminating in the issuance of a notice under sub-section (1) or sub-section (4) of section 28 shall be completed by issuing such notice, within a period of two years from the date of initiation of audit, search, seizure or summons, as the case may be:

Provided that the Principal Commissioner of Customs or the Commissioner of Customs may, on sufficient cause being shown and for reasons to be recorded in writing, extend the said period to a further period of one year.

(2) For computing the period under sub-section (1), the period during which stay was granted by an order of a court or tribunal, or the period for seeking information from an overseas authority through a legal process, shall be excluded.

Explanation.For the removal of doubts, it is hereby declared that nothing contained in this section shall apply to any such proceeding initiated before the date on which the Finance Bill, 2021 receives the assent of the President.]

Where this provision sits

ActThe Customs Act, 1962
Section28BB
Marginal note28BB. Time limit for completion of certain actions.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act 13 of 2021. . Ins. by Act 13 of 2021, s. 92 (w.e.f. 28-3-2021).

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