| Date: |
03-10-1997
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| Notification No: |
Central Excise Circular No 339/1997
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding issue of Show Cause Notice under proviso to Section 28 of the Customs Act, 1962 under circumstance of wilful misstatements or suppression of facts etc., by the importer or the exporter or their agent or employees - Guidance
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Regarding issue of Show Cause Notice under proviso to Section 28 of the
Customs Act, 1962 under circumstance of wilful misstatements or suppression of
facts etc., by the importer or the exporter or their agent or employees -
Guidance
Circular
No. 339
dated 3rd October 1997
In
a case where importer had not only misrepresented that facts before the
Commissioner but had also filed manipulated and fabricated documents, the Law
Ministry was consulted on the point as to whether fresh Show Cause Notice can be
issued by the Department under the proviso for extended period of 5 years. The
Law Ministry after careful consideration of the issue and in the light of case
law on the subject have opined in the affirmative. A copy of the aforesaid
opinion dated 6.8.97 of the Law Ministry is enclosed for ready reference and
guidance.
I
am directed to say that action wherever necessary to safeguard the Government
revenue may please be taken accordingly.
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