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of <h1>Clarification on Show Cause Notice Dates: Effective After One Year per Section 28(9)(b) of Customs Act, 1962.</h1> The amendment to Notification No. 50/2019-Customs (N.T./CAA/EXTENSION/DRI) dated 26.09.2019 involves a clarification regarding the effective date of Show Cause Notices. The words 'with effect from date of issuance of each of the Show Cause Notices' are to be read as 'with effect from date of expiry of one year as envisaged under section 28(9)(b) of the Customs Act, 1962' for each notice. This change is issued by the Directorate of Revenue Intelligence under the Ministry of Finance, Government of India, as part of Notification No. 53/2019-Customs (N.T./CAA/DRI) dated 9th October 2019.
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