[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. 42/ 2019-Customs (N.T.)
New Delhi, the
18th June, 2019
G.S.R. (E). —
In exercise of the powers conferred by clause (f) of sub-section (2) of section
157, read with sub-section (7A) of section 28 and second proviso to section 124
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 Customs
(Supplementary Notice) Regulations, 2019.
(2) They shall come into force on the date of their
publication in the Official Gazette
2. Definitions.
- (1) In these regulations, unless the context otherwise requires, —
(a) 'Act' means the Customs Act, 1962 (52 of 1962);
(b) 'Board' means the Central Board of Indirect Taxes and Customs.
(2) The words and expressions used herein and not defined in these regulations
but defined in the Act shall have the same meanings respectively assigned to
them in the Act.
3. Application.
- These regulations shall apply to the notices issued under clause (a) of
subsection (1) or in sub-section (4) of section 28 or under second proviso to
section 124 of the Act including those which have not been adjudicated on the
date of enforcement of these regulations.
4. Manner and
circumstances under which a supplementary notice may be issued.— (1) Where
a notice has been issued under section 28 or section 124 of the Act, a
supplementary notice may be issued by the proper officer in any of the
following circumstances:
(a) in case there is a difference in the quantum of duty demanded in such
notice including the cases which may necessitate change in adjudicating
authority;
(b) for invoking penal action under the
provisions of the Act against a person/persons in addition to those charged in
such notice;
(c) for invoking additional
section/sections of the Act in such notice;
(d) in case there is any additional evidence that may have a significant
bearing on the outcome of the case.
(2) Where
a notice has been issued under section 28 or section 124 of the Act, the
supplementary notice shall be issued within the time limit as prescribed in the
relevant sections of the Act.
[F.
No.450/47/2019- Cus IV]
(Zubair Riaz)
Director (Customs)
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