| Date: |
18-06-2019
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| Notification No: |
Notification No. 42/ 2019-Customs (N.T.)
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| Issuing Authority: |
Indian Customs
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| Type: |
Non Tariff
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| File No: |
[F. No.450/47/2019- Cus IV] |
| Subject: |
Customs (Supplementary Notice) Regulations, 2019
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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 section157, 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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