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<h1>Finance Act 2018 amends Customs Act Section 28: mandates pre-notice consultations, allows supplementary notices, extends determination timelines.</h1> The amendment to Section 28 of the Customs Act, as per the Finance Act, 2018, introduces several changes. It mandates pre-notice consultations before issuing notices for duty or interest. A new provision, sub-section (7A), allows for supplementary notices. Sub-section (9) is revised to enable time extensions for determining duty or interest, with proceedings deemed concluded if not determined within the extended period. Sub-section (9A) addresses scenarios where determination is delayed due to pending appeals or orders. Sub-sections (10A) and (10B) clarify refund modifications and the validity of notices. Explanation 4 ensures continuity of previous provisions for notices issued before the Finance Bill, 2018's enactment.