https://www.taxtmi.com/circulars?id=54340 Clarification states that the deeming of conclusion under Section 28 occurs only when the person to whom a duty-demanding SCN is issued pays all dues (duty, interest and penalty); other persons means co-noticees against whom no duty demand is made, who benefit from closure only upon such payment by the principal noticee, and the adjudicating authority must issue an order recording closure. The deeming facility covers recovery of erroneous refunds involving duty, interest and/or penalty and excludes seizure or confiscation matters. en-us Tue, 15 Mar 2016 00:00:00 +0530 Wed, 16 Mar 2016 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54340 Clarification states that the deeming of conclusion under Section 28 occurs only when the person to whom a duty-demanding SCN is issued pays all dues (duty, interest and penalty); other persons means co-noticees against whom no duty demand is made, who benefit from closure only upon such payment by the principal noticee, and the adjudicating authority must issue an order recording closure. The deeming facility covers recovery of erroneous refunds involving duty, interest and/or penalty and excludes seizure or confiscation matters. Circulars Customs Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54340