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.

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....or employees- Guidance regarding.<br>339/55/97-CX Dated:- 3-10-1997 Circular<br>Central Excise<br>Circular No. 339/55/97-CX dated 3/10/97 F.No. 387/90/96-JC Government of India Ministry of Finance De....

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.... fabricated documents, the Law Ministry was consulted on the point as to whether fresh Show Cause Notice can be issued by the Department under the proviso for extended period of 5 years. The Law Minis....