Issue of Show Cause Notice Under proviso to Section 28 of the Customs Act, 1962 under Circumstance of wilful mis-statements or suppression of facts etc., by the importer or the exporter or their agent or employees- Guidance regarding. https://www.taxtmi.com/circulars?id=5675 Where wilful misstatements, suppression of facts or submission of manipulated or fabricated documents by importers, exporters or their agents are established, a fresh show cause notice may be issued under the proviso to Section 28 to invoke the extended limitation period; departments are directed to take necessary action to safeguard Government revenue by issuing such notices. en-us Fri, 03 Oct 1997 00:00:00 +0530 Fri, 13 Mar 2009 14:25:00 +0530 TaxTMI RSS Generator Issue of Show Cause Notice Under proviso to Section 28 of the Customs Act, 1962 under Circumstance of wilful mis-statements or suppression of facts etc., by the importer or the exporter or their agent or employees- Guidance regarding. https://www.taxtmi.com/circulars?id=5675 Where wilful misstatements, suppression of facts or submission of manipulated or fabricated documents by importers, exporters or their agents are established, a fresh show cause notice may be issued under the proviso to Section 28 to invoke the extended limitation period; departments are directed to take necessary action to safeguard Government revenue by issuing such notices. Circulars Central Excise Fri, 03 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5675