Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

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 regard .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

1962 to provide for deemed conclusion of proceeding once the person to whom a demand of duty notice has been issued has paid all dues. Subsequently vide Finance Act, 2011; Section 28 was substituted with as new Section 28. The quantum of penalty amo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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-se .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

thirty days from the date of receipt of the notice, no penalty shall be levied and the proceedings against such person or other person to whom the said notice is served under clause (a) of sub-section (1) shall be deemed to be concluded. Clause (i) o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 examine .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd to cut the protracted litigation which generally follows the adjudication on the other. (5) The provision of deemed conclusion id contingent upon the person to whom a SCN has been issued under sub-section (1) or sub-section (4) paying up all the d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is envisaged with notice served under section (1) or sub-section (4) as the case may be. Other persons who happen to be co-noticees in the SCN for their acts of commission or omission other than demand of duty would be benefitted by the deemed closur .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version