Clarification regarding other person (co-noticees) used in sub-section (2) & sub-section (6) of Section 28 of the Customs Act 1962

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....ng other person (co-noticees) used in sub-section (2) & sub-section (6) of Section 28 of the Customs Act 1962. Vide section 22 of the Taxation Laws (Amendment) Act, 2006 (29 of 2006) a provision was inserted in the section 28 of the Customs Act, 1962 to provide for deemed conclusion of proceeding once the person to whom a demand of duty notice has been issued has paid all dues. Subsequently vide ....

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....cified in the notice, has been paid in fall within thirty days from the date of receipt of the notice, no penalty shall be levied and the proceedings against such person or other person to whom the said notice is served under clause (a) of sub-section (1) shall be deemed to be concluded." Clause (i) of sub-section (6) "that the duty with interest and penalty has been paid in fall, then, proceed....

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....ent upon the person to whom a SCN has been issued under sub-section (1) or sub-section (4) paying up all the dues of duty, interest and penalty as the case may be. Only in such a circumstance of compliance, shall closure of proceedings against other person come into effect. Therefore, as a corollary, other persons implies person(s) to whom no demand of duty is envisaged with notice served under se....