TMI BlogInsertion of New Chapter XIIB.X X X X Extracts X X X X X X X X Extracts X X X X ..... of. 99B. (1) The proper officer, authorised in this behalf by the Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, may, for the purposes of ascertaining compliance of the provisions of this Act or any other law for the time being in force, require a person, whose verification he considers necessary for protecting the interest of revenue or for preve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersons as may be prescribed. (3) Notwithstanding anything contained in any other provisions of this Act, where the Principal Commissioner of Customs or the Commissioner of Customs comes to the conclusion, based on reasons to be recorded in writing, that the person referred to in sub-section (1) has (i) failed to comply with the requirements of the said sub-section or submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned complies with the requirements of sub-section (1) or furnishes correct document or information thereunder. Explanation .-For the purposes of this section, the expression Aadhaar number shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016.). . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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