Customs (Supplementary Notice) Regulations, 2019.

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....In exercise of the powers conferred by clause (f) of sub-section (2) of section 157, read with sub-section (7A) of section 28 and second proviso to section 124 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely:- 1. Short title and commencement. - (1) These regulations may be called the Customs (Suppleme....

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....date of enforcement of these regulations. 4. Manner and circumstances under which a supplementary notice may be issued.- (1) Where a notice has been issued under section 28 or section 124 of the Act, a supplementary notice may be issued by the proper officer in any of the following circumstances: (a) in case there is a difference in the quantum of duty demanded in such notice includ....