Section 94 of Finance Act 2018
[Section 94 of Finance Act 2018 deals with Amendment of section 124 and is covered in CHAPTER IV INDIRECT TAXES]
Amendment of section 124
94 . In the Customs Act, in section 124, after the proviso, the following proviso shall be inserted, namely:—
“Provided further that notwithstanding issue of notice under this section, the proper officer may issue a supplementary notice under such circumstances and in such manner as may be prescribed.”.