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E34 EXCISE LAW TIMES [ Vol. 372
3. In para 2.55(d), the following sentence is added at the end :
“However, any recognition which has extended validity upto 31st
March, 2020 or original validity upto 29th June, 2020, would deem
to be valid upto 30th June 2020.”
4. The following sentence is added at the end of para 3.15(a) :
“However with respect to para 3.15(a)(i) above, for the shipping
bills where the Let Export (LEO) date falls during the period 1-2-
2019 to 31-5-2019, applications may be filed within a period of 15
months instead of 12 months.”
5. The following sentence is added at the end of para 3.15(b) :
“However, the last date for filing SEIS applications for FY 18-19
shall be 31-12-2020.”
6. The following phrase is added after the word ‘filed’ appearing at the
end of para 3.20(a) :
“or 31-3-2021, whichever is later.”
7. In para 4.12(vi), the date “31-3-2020”, as appearing in the first sen-
tence is substituted by “31-3-2021.”
8. The following sub-para is added after the para 4.41(d) :
“(e) For all Advance Authorisations where the validity for im-
port is expiring between 1-2-2020 and 31-7-2020, the validity
stands automatically extended by six months from the date of ex-
piry. No separate amendment/endorsement is required on the au-
thorisations. The option to avail further validity extensions under
this para would remain available for these authorisations as per el-
igibility.”
9. The following sub-para is added after para 4.42(h) :
“(i) For all Advance Authorisations where the Export Obligation
period is expiring between 1-2-2020 and 31-7-2020, the Export Ob-
ligation period stands automatically extended by six months from
the date of expiry. No separate application with composition fee,
amendment or endorsement is required for this purpose. The op-
tion to avail further validity extensions under this para beyond
this period would remain available for these authorisations as per
eligibility.”
10. The following sub-para is added after para 4.59(e) :
“(f) For the Replenishment Authorisation applications where the
last date of filing the application falls between 1-2-2020 and 31-7-
2020, the last date stands extended by six months.”
11. The following sentence is added at the end of paras 4.75(c) and
4.77(c) :
“For those cases where the last date of exports under this para
falls between 1-2-2020 and 31-7-2020, the last date stands extended
by six months.”
12. The following is added at the end of Para 4.80 :
“Note : In all those cases where the last date, calculated as per the
durations mentioned under various sub-paras of para 4.80 above,
is expiring between 1-2-2020 and 31-7-2020, the last date stands ex-
tended by six months. This will include extension in time for re-
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