Seeks to specify class of persons for the purposes of section 28E of the Customs Act, 1962.
July, 16th 2014
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 51 /2014-Customs (N.T.)
New Delhi, the11th July, 2014
G.S.R. (E).- In exercise of the powers conferred by sub-clause (iii) of clause (c) of section 28E
of the Customs Act, 1962 (52 of 1962), the Central Government hereby specifies "the resident private
limited company" as class of persons for the purposes of the said clause.
Explanation.- For the purposes of this notification,-
(a) "private limited company" shall have the same meaning as is assigned to "private company" in
clause (68) of section 2 of the Companies Act, 2013 (18 of 2013);
(b) "resident" shall have the same meaning as is assigned to it in clause (42) of section 2 read with
sub-section (3) of section 6 of the Income-tax Act, 1961 (43 of 1961).
Under Secretary to the Government of India