Publication of names and particulars: government may publicize persons in customs proceedings, subject to appeal safeguards. The Central Government may publish the names and particulars of persons connected with proceedings or prosecutions under the Customs Act when it deems such publication necessary or expedient in the public interest. Publication relating to penalties is barred until the time for presenting an appeal to the Commissioner (Appeals) or the Appellate Tribunal has lapsed without an appeal or until any appeal presented has been disposed of. The Government may also publish names of partners, directors, officers or members of firms, companies or associations where circumstances justify it.