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<h1>Customs 2019 Regulations: Supplementary Notices for Sections 28 and 124 Explained, Including Duty Discrepancies and New Evidence.</h1> The Customs (Supplementary Notice) Regulations, 2019, issued by the Central Board of Indirect Taxes and Customs, outline the circumstances under which supplementary notices may be issued under the Customs Act, 1962. These regulations apply to notices under section 28 and section 124 of the Act, including those not adjudicated by the enforcement date. Supplementary notices can be issued if there is a discrepancy in the duty demanded, a need to invoke penal action against additional persons, the requirement to invoke additional sections, or if new evidence significantly impacts the case. The issuance of such notices must comply with the time limits prescribed in the Act.