Customs documentation requirement updated: specified entry and export declarations now trigger show cause notices by the proper officer.

Amendment specifies that filing a bill of entry, shipping bill, bill of export, baggage declaration, or a label/declaration accompanying goods imported or exported by post or courier, in relation to which a show cause notice has been issued by the proper officer, constitutes the operative documentary trigger under the first proviso to sub section (1) of section 127B; it also substitutes the reference to section 28AB with section 28AA in clause (c) and omits sub section (2).

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