Supplementary customs notices permit revised duty demands, added penal action, further legal provisions, or significant new evidence within limitation. A supplementary notice may be issued after a customs notice concerning duty demand or confiscation and penalty where the duty quantum requires revision, ... Summary
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Supplementary customs notices permit revised duty demands, added penal action, further legal provisions, or significant new evidence within limitation.
A supplementary notice may be issued after a customs notice concerning duty demand or confiscation and penalty where the duty quantum requires revision, additional persons are to face penal action, further provisions of the Act must be invoked, or significant additional evidence emerges. The notice must be issued within the limitation period prescribed under the relevant provisions governing the original notice.
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