Notification for Limitation on 124 relating cases of confiscation where entry has been made .

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Full Text of the Document

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....ed by sub-sections (1),(4) and (5) of section 5 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as said Act), the Central Board of Indirect Taxes and Customs on being satisfied that it is necessary so to do, hereby notifies that in the case of goods for which entry was made under the Act and assessment has already been made but such a case falls outside the purview of section 110AA ....