Supplementary notice: allowed for changed duty, added penal charges, additional provisions or fresh evidence within statutory time limits. These regulations permit a supplementary notice under the Customs Act where there is a change in duty quantum or adjudicating authority, addition of persons for penal action, invocation of additional sections, or discovery of material evidence; such notices must be issued within the time limits prescribed by the Act.
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.
Supplementary notice: allowed for changed duty, added penal charges, additional provisions or fresh evidence within statutory time limits.
These regulations permit a supplementary notice under the Customs Act where there is a change in duty quantum or adjudicating authority, addition of persons for penal action, invocation of additional sections, or discovery of material evidence; such notices must be issued within the time limits prescribed by the Act.
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