Executive Summary:
This notification from the Ministry of Finance, Department of Revenue, introduces the Customs Supplementary Notice Regulations, 2019. These regulations outline the circumstances and manner in which supplementary notices may be issued under Section 28 or Section 124 of the Customs Act, 1962. The regulations came into force on the date of their publication in the Official Gazette (June 18, 2019).
Key Points / Main Content:
* **Short Title and Commencement:**
* These regulations are called the Customs Supplementary Notice Regulations, 2019.
* They came into force on the date of their publication in the Official Gazette.
* **Definitions:**
* 'Act' refers to the Customs Act, 1962.
* 'Board' refers to the Central Board of Indirect Taxes and Customs.
* Terms used but not defined in these regulations have the same meanings as in the Customs Act, 1962.
* **Application:**
* These regulations apply to notices issued under clause (a) of subsection (1) or in subsection (4) of section 28, or under the second proviso to section 124 of the Act, including those not yet adjudicated.
* **Supplementary Notice Issuance:**
* A supplementary notice may be issued by the proper officer under Section 28 or Section 124 of the Act in the following circumstances:
* Difference in the quantum of duty demanded.
* Invoking penal action against additional persons.
* Invoking additional sections of the Act.
* Additional evidence with a significant bearing on the case.
* Supplementary notices must be issued within the time limit prescribed in the relevant sections of the Act.
Impact Analysis:
* **Central Board of Indirect Taxes and Customs:**
* Impact: Responsible for making and implementing the regulations.
* Action Required: Ensure the regulations are followed when issuing supplementary notices.
* **Customs Officers:**
* Impact: Must adhere to these regulations when issuing supplementary notices under Section 28 or 124 of the Customs Act, 1962.
* Action Required: Understand and follow the guidelines for issuing supplementary notices, including the circumstances and time limits.
* **Individuals/Entities Subject to Customs Act:**
* Impact: May receive supplementary notices for duty demands, penal actions, or additional evidence.
* Action Required: Review any supplementary notices received and respond appropriately within the prescribed time limits.
Key Entities Referenced
Customs Act, 1962: A law related to customs duties and regulations in India.
Central Board of Indirect Taxes and Customs: A government organization responsible for indirect taxes and customs administration in India.
Customs Supplementary Notice Regulations, 2019: Regulations related to supplementary notices issued under the Customs Act.
Ministry of Finance: The ministry responsible for the financial affairs of the Government of India.
Department of Revenue: A department under the Ministry of Finance responsible for tax collection.
New Delhi: The location where the notification was issued.
ZUBAIR RIAZ: Director of Customs.
Mayapuri, New Delhi: Location of the Government of India Press.
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ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:7)(cid:7)ंं(cid:7)(cid:7)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:12)(cid:12)(cid:12)(cid:12)(cid:13)(cid:13)(cid:13)(cid:13)ीीीीयययय अअअअ(cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18)यययय(cid:19)(cid:19)(cid:19)(cid:19) ककककरररर एएएएववववं ं ं ं ससससीीीीममममााााशशशश(cid:26)(cid:26)ुु(cid:26)(cid:26)ुु कककक बबबबोोोोडडडड(cid:30))(cid:30))(cid:30))(cid:30))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 18 जून, 2019
ससससंं..ंं.. 44442222////2222000011119999---- ससससीीीीममममााााशशशशु(cid:15)ु(cid:15)ु(cid:15)ु(cid:15)कककक ((((गगगग..ैै..ैैटटटटैै..ैै..))))
ससससाााा....ककककाााा....ििििनननन.... 444422229999((((अअअअ))))....—सीमाशु(cid:6)क अिधिनयम, 1962 (1962 का 52) क(cid:26) धारा 28 क(cid:26) उपधारा 7(क) और धारा 124 के दसू रे परंतुक
के साथ प#ठत धारा 157 क(cid:26) उपधारा (2) के उपवा(य (च) के तहत +द, शि-य. का +योग करते 1ए, के34ीय अ+5य6 कर एवं सीमाशु(cid:6)क बोड:,
एतद;ारा, िन<िलिखत िविनयम बनाता ह,ै यथा:—
1111.... ससससििंंििंं(cid:23)(cid:23)(cid:23)(cid:23)(cid:24)(cid:24)(cid:24)(cid:24) शशशशीीीीषषषष(cid:26)क(cid:26)क(cid:26)क(cid:26)क,,,, अअअअनननन(cid:29)(cid:29)ुु(cid:29)(cid:29)ुु ययययोोोोगगगग ततततथथथथाााा (cid:29)(cid:29)(cid:29)(cid:29)ाााारररर""""भभभभ.... — (1) इन िविनयम. को सीमाशु(cid:6)क (पूरक नो#टस) िविनयम, 2019 कहा जाएगा।
(2) ये िविनयम सरकारी राजपC मD अपने +काशन क(cid:26) ितिथ से लागू ह.गे।
2. पपपप%%%%ररररभभभभााााषषषषााााएएएए..ँँ..ँँ – (1) इन िविनयम. मD, जब तक (cid:4)क संदभ: से अ3यथा अपेि6त ना हो,-
(क) 'अिधिनयम’’ से अिभ+ाय सीमाशु(cid:6)क अिधिनयम, (52 का 1962) 1962 से है;
(ख) 'बोड:' से अिभ+ाय के34ीय अ+5य6 कर एवं सीमाशु(cid:6)क बोड: से है।
(2) ऐसे शHद और अिभIि-याँ िजनका +योग इन िविनयम. मे तो 1आ हो ले(cid:4)कन वे यहाँ प#रभािषत ना हो कर उ- अिधिनयम मD
प#रभािषत ह,M का वही अिभ+ाय होगा जो इनके िलए उ- अिधिनयम मD (cid:4)दया गया हो।
3. (cid:29)(cid:29)(cid:29)(cid:29)ययययोोोो((((ययययतततताााा.... - ये िविनयम उन नो#टसो पर लागू ह.गे िजनको इस अिधिनयम क(cid:26) धारा 28 क(cid:26) उपधारा (1) के उप-वा(य (क) या उप-
वा(य (4) के अंतग:त या धारा 124 के दसू रे परंतुक के अंतग:त जारी (cid:4)कए गए हो। इनमे वे नो#टस भी आते ह Mिजनका इन िविनयम.
के लागू होने क(cid:26) तारीख तक अिधिनण:य ना 1आ हो।
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28 या 124 के अंतग:त जारी (cid:4)कया गया हो वहाँ (cid:4)कसी भी यथोिचत अिधकारी के ;ारा िन<िलिखत परिOथितय. मD पूरक नो#टस
जारी (cid:4)कया जा सकता ह:ै
(क) य(cid:4)द ऐसे नो#टस मD मांगी गयी रािश क(cid:26) +माCा मD कोई अंतर हो, इसमे ऐसे मामले भी शािमल ह M िजनमे 3याय िनण:यन
+ािधकारी मD बदलाव (cid:4)कए जाने क(cid:26) जQरत हो;
2892 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ख) उ- अिधिनयम के +ावधान. के अंतग:त इस मामले मे आरोिपत Iि- के अलावा अ3य (cid:4)कसी Iि- के िखलाफ (cid:4)कसी
दडं ा5मक काय:वाही को लागू कराने के िलए;
(ग) ऐसे नो#टस मD उ- अिधिनयम क(cid:26) (cid:4)कसी अित#र- धारा/ धाराT को लागू कराने के िलए;
(घ) य(cid:4)द ऐसा कोई अित#र- साUय हो िजसका (cid:4)क इस मामले पर खास +भाव पड सकता हो।
(2) जहां कोई नो#टस उ- अिधिनयम क(cid:26) धारा 28 या धारा 124 के अंतग:त जारी (cid:4)कया गया हो, वहाँ पूरक नो#टस को उ- अिधिनयम
क(cid:26) संगत धारा मD िनधा:#रत समय सीमा के भीतर ही जारी (cid:4)कया जाएगा।
[फा. सं. 450/47/2019-सीमाशु(cid:6)क IV]
ज़Wबैर #रयाज़, िनदेशक (सीमाशु(cid:6)क)
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 18th June, 2019
No. 42/2019-Customs(N.T.)
G.S.R. 429(E).—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 (Supplementary Notice)
Regulations, 2019.
(2) They shall come into force on the date of their publication in the Official Gazette
2. Definitions. - (1) In these regulations, unless the context otherwise requires, —
(a) 'Act' means the Customs Act, 1962 (52 of 1962);
(b) 'Board' means the Central Board of Indirect Taxes and Customs.
(2) The words and expressions used herein and not defined in these regulations but defined in the Act shall have
the same meanings respectively assigned to them in the Act.
3. Application. - These regulations shall apply to the notices issued under clause (a) of sub-section (1) or in sub-
section (4) of section 28 or under second proviso to section 124 of the Act including those which have not been
adjudicated on the 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 including the cases which may
necessitate change in adjudicating authority;
(b) for invoking penal action under the provisions of the Act against a person/persons in addition to those
charged in such notice;
(c) for invoking additional section/sections of the Act in such notice;
(d) in case there is any additional evidence that may have a significant bearing on the outcome of the case.
(2) Where a notice has been issued under section 28 or section 124 of the Act, the supplementary notice shall be
issued within the time limit as prescribed in the relevant sections of the Act.
[F. No. 450/47/2019- Cus IV]
ZUBAIR RIAZ, Director (Customs
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.