In this video Mr. Samir J Shah, the Chief Mentor and Director of JBS Academy Private Limited, has briefly explained Section 28BB of Chapter V of the Customs Act 1962.
Section 28BB is part of Chapter V which talks about Levy and Exemption of Customs duties of the Customs Act 1962. It has recently been introduced in 2021 and hence it is important to gain knowledge on the same. It refers to time limits within which investigations have to e completed and notice issued.
Watch the video till the end so that you have a comprehensive and all-round understanding of the topic at hand.
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