CBIC Notifies Regulations for Issuing Supplementary Notice for Customs Act Violations [Read Notification]

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The Central Board of Indirect Taxes and Customs ( CBIC ) has notified a set of regulations before confiscation of goods and for issuing the notice for non-payment of duty or interest under section 28 and 124 of the Customs Act, 1962.

The regulations are applicable with effect from 18th June 2019.

“These regulations shall apply to the notices issued under clause (a) of sub-section (1) or in subsection (4) of section 28 or under the second proviso to section 124 of the Act including those which have not been adjudicated on the date of enforcement of these regulations,” the Notification said.

As per the notification, 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.

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.

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