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to 30-6-2020 or such other date after 30-6-2020 as the Central Government may,
by notification, specify in respect of the Central Excise Act, 1944, the Customs
Act, 1962 (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act,
1975 or Chapter V of the Finance Act, 1994 pertaining to Service Tax.
(3) Amendment of Section 127 of the Finance (No. 2) Act, 2019. — Sec-
tion 127 of the Finance (No. 2) Act, 2019 has been amended to extend the date in
respect of :
(a) Issue of a statement, indicating the amount payable the Designated
Committee appointed under Sabka Vishwas (Legacy Dispute Reso-
lution) Scheme, 2019 to 31-5-2020;
(b) Issue of an estimate of the amount payable by the declarant by the
designated committee to 1-5-2020;
(c) Issue of a statement, after hearing the declarant, indicating the
amount payable by the declarant to 31-5-2020; and
(d) Payment of the amount payable as indicated in the statement issued
by the designated committee by the declarant to 30-6-2020.
(4) Insertion of new Section 168A in Central Goods and Services Tax
Act, 2017. — Section 168A, Power of Government to extend time-limit in special
circumstances, has been inserted in Central Goods and Services Tax Act, 2017 to
provide that the Government may extend the time-limit specified in, or pre-
scribed or notified under, the said Act in respect of actions which cannot be
completed or complied with due to force majeure and the power to issue notifica-
tion shall include the power to give retrospective effect to such notification from
a date not earlier than the date of commencement of the said Act. — The Taxation
and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 promulgated on
31-3-2020. (See page B17)

Customs Tariff
Exemption from IGST and Compensation Cess to EOUs, etc. on im-
ports extended till 31-3-2021. — Central Government has amended Notification
No. 52/2003-Cus. to extend exemption from IGST and Compensation Cess on
goods imported and/or procured from Customs Bonded Warehouse by EOUs
etc. till 31-3-2021. — Notification No. 16/2020-Cus., dated 24-3-2020. (See page N19)
Concessional rate of duty for imports from Japan. — The Central Gov-
ernment has amended Notification No. 69/2011-Cus., dated 29-7-2011 to revise
concessional rate of Customs duty on specified goods of Japanese origin, with
effect from 1-4-2020. — Notification No. 17/2020-Cus., dated 25-3-2020. (See page
N19)
Exemption from Integrated Tax and Compensation Cess extended upto
31-3-2021 on goods imported against Advance Authorisations and EPCG au-
thorizations. — The Central Government has amended Notification Nos.
16/2015-Cus., dated 1-4-2015 (E.P.C.G. Scheme); 18/2015-Cus., dated 1-4-2015
(Advance Authorisation Scheme); 20/2015-Cus., dated 1-4-2015 (Advance Au-
thorisation Scheme for Annual Requirements); 22/2015-Cus., dated 1-4-2015
(Advance Authorisation Scheme for export of prohibited goods) and 45/2016-
Cus., dated 13-8-2016 ( import of fabrics under Special Advance Authorization

EXCISE LAW TIMES  15th April 2020  45