In exercise of the powers conferred by clause (g) of sub-section (2) of section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely:—
1. Short title and commencement. — (1) These rules may be called the Customs (Publication of Names) Rules,1975.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Definitions. — In these rules, unless the context otherwise requires, —
(b) "Commissioner of Customs" includes an Additional Commissioner of Customs;
(c) "Proper Officer", in relation to any functions to be performed under the Act, means the officer of Customs who is assigned those functions by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), or the Commissioner of Customs;
(d) "Section" means a section of the Act.
(b) persons who have been adjudged by a proper officer to have contravened any of the provisions of the Act, or the rules made thereunder, where —
(ii) the penalty imposed by the proper officer is ten thousand rupees or above.
Explanation. — In the case of a firm, company or other association of persons, the names of partners of the firm, directors, managing agents, secretaries and treasurers, or the names of the manager of the company or the names of the members of the association, as the case may be, may also be published if, in the opinion of the Commissioner of Customs, the circumstances of the case justify such publication.
(4) Notwithstanding anything contained in this rule, the Central Government may, if it is satisfied that it is necessary or expedient in the interest of investigation under the Act, security of the State, friendly relations with foreign States or otherwise in the interest of the general public, so to do, direct the Commissioner of Customs that names of any person or category of persons may not be published.
4. Publications under rule 3 to be made after the specified period. — No publication under rule 3 shall be made in respect of a person, until the period for preferring an appeal under section 128 has expired without any appeal having been preferred, or such an appeal having been preferred has been disposed of.
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