Regulation 4 - Manner and circumstances under which a supplementary notice may be issued - Customs (Supplementary Notice) Regulations, 2019

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.