FININ2MIN
Customs Act, 1962

Customs Act Section 28BB: Time limit for completion of certain actions

Customs Section 28BB Explained

Time limit for completion of certain actions

V - Levy, exemption, refund and demandCurrentCA Nikhil GuptaPublished 2026-05-09
Published analytical guide - official law remains controlling.

At a Glance

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

For Section 28BB, Provides the statutory framework for time limits governing completion of specified Customs actions, subject to the exact provision, covered proceedings, exclusions and commencement position.

Key professional control: For Section 28BB — Time limit for completion of certain actions, Identify the covered action, trigger date, prescribed period, exclusions, extensions or savings, and preserve the complete proceeding chronology before computing the deadline.

Finin2min Decode

Section 28BB addresses “Time limit for completion of certain actions”. Provides the statutory framework for time limits governing completion of specified Customs actions, subject to the exact provision, covered proceedings, exclusions and commencement position.

Read Section 28BB with the delegated law and instruments that govern general matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 28BB satisfy the provision-specific conditions for “Time limit for completion of certain actions”, the connected instrument and the available evidence?

Practical Example

A Customs matter invokes section 28BB on “Time limit for completion of certain actions”. The working paper identifies the exact transaction, person, goods, customs station and date, then tests the section with connected Rules, Regulations, notifications, circulars and evidence.

Professional Alert

For Section 28BB — Time limit for completion of certain actions, Identify the covered action, trigger date, prescribed period, exclusions, extensions or savings, and preserve the complete proceeding chronology before computing the deadline.

This page explains Section 28BB; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Time limit for completion of certain actions” for the relevant date.

Decision Steps

  1. Freeze the relevant date, customs station, goods, person and procedural route.
  2. Read the current section with definitions, explanations, provisos and cross-references.
  3. Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
  4. Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
  5. Preserve the portal trail but verify the substantive legal entitlement separately.
  6. Record later amendments, judgments and local procedure before publication or transaction reliance.

Evidence Checklist

Common Errors

Related Sections

Finin2min Q&A

What does section 28BB address?

Section 28BB concerns “Time limit for completion of certain actions”. Provides the statutory framework for time limits governing completion of specified Customs actions, subject to the exact provision, covered proceedings, exclusions and commencement position.

What should be verified first for section 28BB?

For Section 28BB — Time limit for completion of certain actions, Identify the covered action, trigger date, prescribed period, exclusions, extensions or savings, and preserve the complete proceeding chronology before computing the deadline.

Can this page replace the official wording of section 28BB?

No. For Section 28BB — Time limit for completion of certain actions, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.