Customs amendment: inclusion of the second proviso to Section 124 expands scope of existing supplementary notice notifications. The Central Board of Indirect Taxes and Customs, exercising powers under sub section (34) of section 2 of the Customs Act, 1962, amends two existing Customs (Supplementary Notice) notifications to include the second proviso to Section 124. In Notification No. 44/2011 Customs (N.T.) the opening paragraph is substituted to add the second proviso; in Notification No. 40/2012 Customs (N.T.) an item is inserted in the Table after item (xxxi) to reference the second proviso, thereby expanding the statutory provisions referenced in those notifications.
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.
Customs amendment: inclusion of the second proviso to Section 124 expands scope of existing supplementary notice notifications.
The Central Board of Indirect Taxes and Customs, exercising powers under sub section (34) of section 2 of the Customs Act, 1962, amends two existing Customs (Supplementary Notice) notifications to include the second proviso to Section 124. In Notification No. 44/2011 Customs (N.T.) the opening paragraph is substituted to add the second proviso; in Notification No. 40/2012 Customs (N.T.) an item is inserted in the Table after item (xxxi) to reference the second proviso, thereby expanding the statutory provisions referenced in those notifications.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.