Home India Ministry of Finance In exercise of powers conferred upon by first proviso to sec...
Date: 2019-09-13 Category: Extra Ordinary State: Union Government Country: India

In exercise of powers conferred upon by first proviso to section 289 of the Customs Act,

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

**Policy Summary:** This notification, No. 44/2019-Customs (N.T.)(CAAEXTENSION)(DRI), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, Directorate of Revenue Intelligence, extends the period for determination of duty or interest under subsection (8) of section 28 of the Customs Act, 1962. The extension, authorized under the first proviso to section 289 of the Customs Act, 1962, is for a further period of one year, effective from September 18, 2019. This extension applies to the noticees listed in column 2 of the table provided in the notification, in respect of the show cause notice mentioned in column 3, for which a Common Adjudicating Authority has been appointed, as detailed in column 4. The table includes Ms. Larsen & Toubro Ltd. and Sh. Jignesh Rathod, Assistant Manager-Finance Accounts, with reference to F. No. DRIMZU FInt 442017 and F. No. DRIHQCI50DCAA42019CI, respectively. The relevant show cause notice is Notification No. 31/2019-Customs (NTCAADRI TC2) dated 24.07.2019. The notification is issued by Suchet Sreejesh, Additional Director.

Key Entities Referenced

Customs Act, 1962: A legal act referred to in the notification regarding determination of duty or interest. Directorate of Revenue Intelligence: An organization under the MINISTRY OF FINANCE, involved in extending the period for duty determination. Central Board of Indirect Taxes and Customs: A department under the MINISTRY OF FINANCE. Ministry of Finance: The government ministry under which the Directorate of Revenue Intelligence and the Central Board of Indirect Taxes and Customs operate. New Delhi: The location where the notification was issued. Larsen Toubro Ltd.: A company mentioned as a noticee in the table, located in Mumbai, Maharashtra. Mumbai, Maharashtra: Location of Larsen Toubro Ltd. Business Park. Jignesh Rathod: Assistant Manager-Finance Accounts at Ms. Larsen Toubro Ltd.
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