Customs (Supplementary Notice) Regulations, 2019

Jun 19, 2019 | by Avantis RegTech Legal Research Team

The Central Board of Indirect taxes and Customs (CBIC0 on June 18, 2019 has published the Customs (Supplementary Notice) Regulations, 2019.

Application: These regulations shall apply to the notices issued under section 28(4) or (1)(a) which specifies the Notice for payment of duties, interest etc. or under second proviso to section 124 which specifies the Issue of show cause notice before confiscation of goods, etc of the Customs Act, 1962, including those which have not been adjudicated on the date of enforcement of these regulations.

Manner and circumstances under which a supplementary notice may be issued:

(1)    Where a notice has been issued under section 28 or section 124, 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, the supplementary notice shall be issued within the time limit as prescribed in the relevant sections of the Customs Act, 1962.

[Notification No. 42/ 2019-Customs (N.T.)]

Click here to download the Notification.               


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