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TMI BlogClarification regarding other person (co-noticees) used in sub-section (2) & sub-section (6) of Section 28 of the Customs Act 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... ing other person (co-noticees) used in sub-section (2) & sub-section (6) of Section 28 of the Customs Act 1962. Vide section 22 of the Taxation Laws (Amendment) Act, 2006 (29 of 2006) a provision was inserted in the section 28 of the Customs Act, 1962 to provide for deemed conclusion of proceeding once the person to whom a demand of duty notice has been issued has paid all dues. Subsequently vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified in the notice, has been paid in fall within thirty days from the date of receipt of the notice, no penalty shall be levied and the proceedings against such person or other person to whom the said notice is served under clause (a) of sub-section (1) shall be deemed to be concluded." Clause (i) of sub-section (6) "that the duty with interest and penalty has been paid in fall, then, procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gent upon the person to whom a SCN has been issued under sub-section (1) or sub-section (4) paying up all the dues of duty, interest and penalty as the case may be. Only in such a circumstance of compliance, shall closure of proceedings against other person come into effect. Therefore, as a corollary, other persons implies person(s) to whom no demand of duty is envisaged with notice served under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of interest and/or penalty. Therefore, all such SCNs or cases which involve duty, interest and/or payment of penalty shall be covered by the above clarification. Further, it may be noted that the cases involving seizure of goods under Section 110 of the Customs Act, or cases where confiscation provisions under section 111, 113, 115, 118 119, 120 and 121 are invoked, would be out of purview of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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