https://www.taxtmi.com/circulars?id=996 The Board modified prior instructions by authorising that where customs duty was unpaid, short-levied or erroneously refunded due to collusion, wilful misstatement or suppression of fact, show-cause notices under section 28 of the Customs Act involving duty up to Rs. 5 lakhs may be adjudicated by the Additional Commissioner of Customs, and directed issuance of standing orders to disseminate the change. en-us Mon, 06 Oct 1997 00:00:00 +0530 Tue, 01 Sep 2009 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=996 The Board modified prior instructions by authorising that where customs duty was unpaid, short-levied or erroneously refunded due to collusion, wilful misstatement or suppression of fact, show-cause notices under section 28 of the Customs Act involving duty up to Rs. 5 lakhs may be adjudicated by the Additional Commissioner of Customs, and directed issuance of standing orders to disseminate the change. Circulars Customs Mon, 06 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=996