Circular No. 339/55/97-Central Excise
dated 3/10/97
F.No. 387/90/96-JC
Government of India
Ministry of Finance
Department of Revenue, New Delhi
Subject: Issue of Show Cause Notice Under proviso to Section 28 of the Customs Act, 1962 under Circumstance of wilful mis-statements or suppression of facts etc., by the importer or the exporter or their agent or employees- Guidance regarding.
In a case where importer had not only misrepresented that facts before the Commissioner but had also filed manipulated and fabricated documents, the Law Ministry was consulted on the point as to whether fresh Show Cause Notice can be issued by the Department under the proviso for extended period of 5 years. The Law Ministry after careful consideration of the issue and in the light of case law on the subject have opined in the affirmative. A copy of the aforesaid opinion dated 6.8.97 of the Law Ministry is enclosed for ready reference and guidance.
I am directed to say that action wherever necessary to safeguard the Government revenue may please be taken accordingly.
