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Clarification regarding other person (co-noticees) used in sub-section (2) & sub-section (6) of Section 28 of the Customs Act 1962

Customs - 11/2016 - Dated:- 15-3-2016 - Circular No. 11/2016-Customs F.No. 450/190/2015-Cus-IV Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi 15th March 2016 Subject: Clarification regarding other person (co-noticees) used in sub-section (2) & sub-section (6) of Section 28 of the Customs Act 1962. Vide section 22 of the Taxation Laws (Amendment) Act, 2006 (29 of 2006) a provision was inserted in the section 28 of the Customs Act, .....

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are stated in proviso to sub-section (2) and in clause (i) of sub-section (6) respectively of the present Section 28. The next of the two provisions id reproduced below: Proviso to sub-section (2) Provided that where notice under clause (a) of sub-section (1) has been served and the proper officer is of the opinion that the amount of duty along with interest payable thereon under section 28AA or the amount of interest, as the case may be, as specified in the notice, has been paid in fall within .....

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ions of section 135, 135A and 140 be deemed to be conclusive as to the matters stated therein. (3) References have been received from the field as regards scope and interpretation of other persons in the above context. (4) The matter has been examined I the Board. Provision of deemed conclusion of proceedings was introduced in the section 28 so as to bring about closure to the cases where the dues to the Government could be realized without going through the process of adjudication on one hand a .....

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