WEB Section 28 in The Customs Act 1962
Notice for Payment of Duties, Interest, etc.
Substituted by Act 22 of 1995 Section 56 for Section 28 wef.
Section 28 of the Customs Act 1962 provides for the recovery of any duty which has not been levied or has been short-levied or erroneously refunded. This section has been substituted by Section 56 of the Customs Act 1995, which came into effect on a date to be notified by the Central Government.
The substituted section provides that where any duty has not been levied or has been short-levied or erroneously refunded, the proper officer may, within a period of five years from the date of payment of such duty:
- Serve a notice on the assessee requiring him to pay the amount of duty not levied or short-levied, or the amount of duty erroneously refunded;
- Determine the amount of duty payable by the assessee;
- Recover the amount of duty payable by the assessee from the assessee.
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