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Pre-notice consultation regulations, 2018

Customs - 29/2018 - Dated:- 2-4-2018 - Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) Notification No. 29/2018- Customs (N.T.) New Delhi, the 2nd April, 2018 G.S.R. 329 (E).- In exercise of .....

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ng regulations, namely: - 1. Short title and commencement.- (1) These regulations may be called the . (2) They shall come into effect on the date of their publication in the Official Gazette. 2. Definitions.- In these regulations, unless the context .....

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se of the person and consideration of the representation of the said person; (c) notice means a show cause notice referred to in sub-section (1) of section 28 of the Act. 3. Manner of conducting pre-notice consultation.- Pre-notice consultation shall .....

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ich such notice is proposed to be issued and the process of pre-notice consultation shall be initiated as far as possible atleast two months before the expiry of the time limit mentioned in sub-section (3) of section 28 of the Act. (2) The person cha .....

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the grounds on which notice is proposed to be issued, is received within the specified time, the proper officer shall proceed to issue the notice to the said person without any further communication: Provided further that while making the submission .....

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in sub-regulation (2) and subject to the provisions of section 28, decide whether any notice is required to be issued or not: Provided that no adjournment for any reason shall be granted in respect of the hearing allowed under this regulation. (4) Wh .....

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