Section 33 - Insertion of new section 154B -Publication of information respecting persons in certain cases. - Taxation Laws (Amendment) Act, 2006

Insertion of new section 154B 33. After section 154 A of the Customs Act, the following section shall be inserted, namely : - Publication of information respecting persons in certain cases. 154B. (1) If the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any person and any other particulars relating to any proceedings or prosecutions under this Act in. respect of such person, it may cause to be published such names and particulars in such manners as it thinks fit. (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Commissioner (Appeals) under section 128 or the Appellate Tribunal under section 129A, as the case may be, has expired without an appeal having been presented or the appeal, if presented, has been disposal of. Explanation. - In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasures or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Central Government, circumstances of the case justify it.