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    <description>The Central Government may publish the names and other particulars of persons involved in proceedings or prosecutions under the Customs Act where it considers such publication necessary or expedient in the public interest. Publication in relation to a penalty is not permitted until the appeal period has expired without an appeal, or any appeal filed has been disposed of. In the case of a firm, company, or other association, associated persons may also be named where the circumstances justify it.</description>
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      <description>The Central Government may publish the names and other particulars of persons involved in proceedings or prosecutions under the Customs Act where it considers such publication necessary or expedient in the public interest. Publication in relation to a penalty is not permitted until the appeal period has expired without an appeal, or any appeal filed has been disposed of. In the case of a firm, company, or other association, associated persons may also be named where the circumstances justify it.</description>
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