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of <h1>Central Government can publish names in Customs Act cases post-appeal period under Section 154B for public interest.</h1> Section 154B of the Customs Act, introduced by the Taxation Laws (Amendment) Act, 2006, allows the Central Government to publish the names and particulars of individuals involved in proceedings or prosecutions under the Act if deemed necessary for public interest. Publication can occur only after the period for filing an appeal to the Commissioner (Appeals) or the Appellate Tribunal has expired without an appeal or after the appeal is resolved. In cases involving firms or associations, the names of partners, directors, or managers may also be published if justified by the circumstances.
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