Approval threshold for show-cause notices raised to Assistant Commissioner rank, aligning Customs procedure with Central Excise. Clause 47 amends section 124 of the Customs Act to require prior approval for issuance of a show-cause notice before confiscation by an officer not below ... Summary
Approval threshold for show-cause notices raised to Assistant Commissioner rank, aligning Customs procedure with Central Excise.
Clause 47 amends section 124 of the Customs Act to require prior approval for issuance of a show-cause notice before confiscation by an officer not below the rank of Assistant Commissioner of Customs instead of a Deputy Commissioner, aligning Customs procedure with Central Excise provisions.
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