P&H HC: Eyewitness Account Not Credible if Eyewitness Directly Identifies Accused in Court  ||  Delhi HC: Conditions u/s 45 PMLA Have to Give Way to Article 21 When Accused Incarcerated for Long  ||  Delhi High Court: Delhi Police to Add Grounds of Arrest in Arrest Memo  ||  Kerala High Court: Giving Seniority on the Basis of Rules is a Policy Decision  ||  Del. HC: Where Arbitrator has Taken Plausible View, Court Cannot Interfere u/s 34 of A&C Act  ||  Ker. HC: No Question of Estoppel Against Party Where Error is Committed by Court Itself  ||  Supreme Court: Revenue Entries are Admissible as Evidence of Possession  ||  SC: Mere Breakup of Relationship Between Consenting Couple Can’t Result in Criminal Proceedings  ||  SC: Bar u/s 195 CrPC Not Attracted Where Proceedings Initiated Pursuant to Judicial Order  ||  NTF Gives Comprehensive Suggestions on Enhancing Better Working Conditions of Medical Professions    

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  

Share :        

Disclaimer | Copyright 2024 - All Rights Reserved