[TO BE PUBLISHED IN THE GAZETTE OF INDIA,
EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION(i)]
Government
of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes and Customs)
*****
Notification
No.
29 /2018- Customs (N.T.)
New Delhi, the 2
nd April, 2018
G.S.R. (E).-
In exercise of the powers conferred by clause (e) of sub-section (2) of section
157 read with the proviso to clause (a) of sub-section (1) of section 28 of the
Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs
hereby makes the following regulations, namely: -
1. Short title and commencement.- (1) These
regulations may be called the Pre-notice Consultation Regulations, 2018. (2)
They shall come into effect on the date of their publication in the Official
Gazette.
2. Definitions.- In these regulations, unless the
context otherwise requires,-
(a) “Act” means the Customs Act, 1962 (52 of 1962);
(b) “consultation” means communication of the grounds known to the proper
officer for issuance of notice to
the person chargeable with duty or interest in order to elicit the response of
the person and consideration of the representation of the said person;
(c) “ notice” means a show cause notice referred to in sub-section (1) of
section 28 of the Act.
3. Manner of conducting pre-notice consultation.-
Pre-notice consultation shall be made in the following manner:-
(1) Before the notice is issued, the proper officer
shall inform, in writing, the person chargeable with duty or interest of the
intention to issue the notice specifying the grounds known to the proper
officer on which such notice is proposed to be issued and the process of
pre-notice consultation shall be initiated as far as possible atleast two
months before the expiry of the time limit mentioned in sub-section (3) of
section 28 of the Act.
(2) The person chargeable with duty or interest may,
within fifteen days from the date of communication referred to in sub
regulation (1), make his submissions in writing on the grounds so communicated:
Provided
that if no response is received, from the person to whom the grounds on which
notice is proposed to be issued, is received within the specified time, the
proper officer shall proceed to issue the notice to the said person without any
further communication:
Provided further that while
making the submissions, the person chargeable with duty or interest shall
clearly indicate whether he desires to be heard in person by the proper
officer.
(3) The proper officer, may if requested, hear the
person within ten days of receipt of the submissions referred to in
sub-regulation (2) and subject to the provisions of section 28, decide whether
any notice is required to be issued or not:
Provided
that no adjournment for any reason shall be granted in respect of the hearing
allowed under this regulation.
(4) Where the proper officer, after consultation,
decides not to proceed with the notice with reference to the grounds
communicated under sub-regulation (1), he shall, by a simple letter, intimate the
same to the person concerned.
(5) The consultation process provided in these
regulations shall be concluded within sixty days from the date of communication
of grounds as provided in sub-regulation (1).
(6) Where the proposed show cause notice is in respect
of a person to whom a notice on the same issue but for a different period or
documents has been issued after pre-notice consultation, the proper officer may
proceed to issue the show cause notice for subsequent periods without any
further consultation.
[F. No.
450/49/2018 – CusIV]
(Zubair Riaz)
Director (Customs)
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