Central Government hereby declares that the provisions of section 28AAA of the Customs Act, 1962 (5 of 1962) - Regard to like matters in respect of the duties imposed by section 3.

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..... ION (i)] Government of India Ministry of Finance Department of Revenue Notification No. 29/2012-Central Excise (N.T.) New Delhi, dated 10.10.2012 G.S.R.(E) In exercise of powers under section 12 of the Central Excise Act, 1944(1 of 1944), the Central Government hereby declares that the provisions of section 28AAA of the Customs Act, 1962 (5 of 1962) shall .....

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..... 4 (1 of 1944 ) . (II) In sub-section (2), the reference to section 28AA shall be deemed to be reference to section 11AA of the Central Excise Act, 1944(1 of 1944) . (III) In sub-section (3), the reference to proper officer shall be deemed to be reference to Central Excise Officer as defined in clause(b) of section 2 of the Central Excise Act,1944(1 of 1944) . (IV) In sub- sectio .....

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