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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Act Clarifies 'Other Persons' in Section 28: Co-noticee Proceedings End if Main Noticee Pays.</h1> The circular clarifies the interpretation of 'other persons' (co-noticees) in sub-sections (2) and (6) of Section 28 of the Customs Act, 1962. It states that proceedings against co-noticees are deemed concluded if the main noticee pays the duty, interest, and penalty within the specified period. This provision aims to resolve cases without adjudication and reduce litigation. The circular excludes cases involving goods seizure or confiscation under specific sections of the Customs Act. It mandates that closure orders be issued by adjudicating authorities when proceedings are concluded under Section 28. Difficulties in implementing the circular should be reported to the Board.
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