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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 ..... h 2016 Subject : Clarification regarding 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 28AA or the amount of interest, as the case may be, as specified 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 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nerally follows the adjudication on the other. (5) The provision of deemed conclusion id contingent 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roneous refund. While introducing the facility of deemed conclusion, enabling provision was made for payment 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 confi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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