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of <h1>Customs Act Update: Section 124 Amended to Allow Supplementary Notices Post Initial Issuance Under Prescribed Conditions.</h1> In the Customs Act, section 124 has been amended to include an additional proviso. This new proviso allows the proper officer to issue a supplementary notice, even after an initial notice has been issued, under circumstances and in a manner that will be prescribed. This amendment was introduced as part of the Finance Act, 2018, and pertains to indirect taxes related to customs.
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