Issue of Show Cause Notice Under proviso to Section 28 of the Customs Act, 1962 under Circumstance of wilful mis-statements or suppression of facts etc., by the importer or the exporter or their agent or employees- Guidance regarding.
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Proviso to Section 28 permits fresh show cause notices where wilful misstatements extend the limitation period. Where wilful misstatements, suppression of facts or submission of manipulated or fabricated documents by importers, exporters or their agents are established, a fresh show cause notice may be issued under the proviso to Section 28 to invoke the extended limitation period; departments are directed to take necessary action to safeguard Government revenue by issuing such notices.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Proviso to Section 28 permits fresh show cause notices where wilful misstatements extend the limitation period.
Where wilful misstatements, suppression of facts or submission of manipulated or fabricated documents by importers, exporters or their agents are established, a fresh show cause notice may be issued under the proviso to Section 28 to invoke the extended limitation period; departments are directed to take necessary action to safeguard Government revenue by issuing such notices.
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