Section 10(4) in The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
(4)The Authorised Courier referred to in sub-regulation (3) shall comply with the conditions within a period which shall not exceed a period of three months:Provided that the Commissioner of Customs may extend the said period which shall not exceed a period of nine months.Provided further that nothing contained in this sub-regulation shall apply in respect of condition prescribed under sub-regulation (2) of regulation 8.
