https://www.taxtmi.com/article/detailed?id=8626 Recovery of unlevied or short-paid customs duty requires the proper officer to issue a show cause notice after prescribed pre-notice consultation; where collusion, willful misstatement or suppression of facts is involved an extended period for serving notice applies. A supplementary notice mechanism allows amendment of earlier notices for altered duty quantum, additional penal invocation, added statutory sections, change in adjudicating authority, or new material evidence. The 2019 Regulations apply the supplementary notice procedure to existing and future notices and designate specific officer categories as proper officers empowered to issue such notices, subject to applicable time limits and procedural safeguards including opportunity to be heard prior to confiscation or penalty. en-us Sat, 20 Jul 2019 07:13:24 +0530 Sat, 20 Jul 2019 07:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8626 Recovery of unlevied or short-paid customs duty requires the proper officer to issue a show cause notice after prescribed pre-notice consultation; where collusion, willful misstatement or suppression of facts is involved an extended period for serving notice applies. A supplementary notice mechanism allows amendment of earlier notices for altered duty quantum, additional penal invocation, added statutory sections, change in adjudicating authority, or new material evidence. The 2019 Regulations apply the supplementary notice procedure to existing and future notices and designate specific officer categories as proper officers empowered to issue such notices, subject to applicable time limits and procedural safeguards including opportunity to be heard prior to confiscation or penalty. Articles Customs - Import - Export - SEZ Sat, 20 Jul 2019 07:13:24 +0530 https://www.taxtmi.com/article/detailed?id=8626