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Clarification regarding co-noticees under Section 28 Customs Act 1962- (Ministry of Finance ) (15 Mar 2016)

MANU/CUCR/0011/2016

Customs

The Central Board of Excise and Customs issued clarification regarding ‘other persons’ under Section 28(2) and 28(6)(i) of the Customs Act 1962. Provision of deemed conclusion of proceedings introduced into Section 28 of the Act was to bring about closure of cases where dues to the Government could be realized without an adjudicatory process and also to reduce protracted litigation which follows.

Deemed conclusion is contingent upon the person to whom a show cause notice is issued for payment of duty dues, interest and penalty. Upon compliance with the same, proceedings against ‘other persons’ will also conclude.

Tags : CUSTOMS DEEMED CONCLUSION OTHER PERSONS

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