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of <h1>Amendment to Customs Act Section 124: New Proviso for Supplementary Show Cause Notices by Proper Officer Introduced</h1> Clause 92 of the Finance Bill, 2018, proposes an amendment to section 124 of the Customs Act. It introduces a new proviso allowing the proper officer to issue a supplementary show cause notice, even after an initial notice has been issued. The conditions and procedures for issuing such supplementary notices will be determined by regulations. This amendment aligns with the powers introduced in section 28 regarding the issuance of supplementary notices.
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