Customs Act,1962
Act No : 52
Section :
Notice for payment of duties not levied, short-levied or erroneouslyrefunded.
28.Notice for payment of duties not levied, short-levied or erroneously refunded. (1) 3[When any duty has not been levied or has been short-levied or erroneously refunded,he proper officer may,- (a) in the case of any import made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, within one year; (b) in any other case, within six months, from the relevant date, serve notice on the person chargeable with the duty which has not been levied or which has been so short-levied or to whom the refund has erroneously been made, requiring to him to show cause why he should not pay the amount specified in the notice:"] Provided that where any duty has not been levied or has been short-levied or has been erroneously refunded by reason of collusion or any wilful miss-tatement or suppression of facts by the importer or the exporter, or the agent or employee of the importer or exporter, the provisions of this sub-section shall have effect 4[ as if] for the words 3["one year" and "six months"] the words "five years" were substituted. 5["Explanation.--Where the service of the notice is stayed by an order of a Court, the period of such stay shall be excluded in computing the aforesaid period of one year or six months or five years, as the case may be."] (2) The 6[proper officer] after considering the re-presentation, if any, made by the person on whom notice is served under sub-section (1) shall determine the amount of duty due from 7* * * * * ---------------------------------------------------------------------- 3. Subs. by Act 25 of 1978, s.6. (w.e.f. 1-7-1978). 5. Ins. by Act 21 of 1984 S.37. 4. Subs. by Act 80 of 1985, s.3. 1. Subs. by Act 40 of 1991, s.10 (w.e.f. 20-9-1991). 2. Subs. by Act 55 of 1991, s.2 (w.e.f. 23-12-1991). 6. Subs. by Act 18 of 1992, s.109. 7. Omitted by s. 109, ibid. ---------------------------------------------------------------------- 1190 such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. (3) For the purposes of sub-section (1), the expression "relevant date" means- (a) in a case where duty is not levied, the date on which the proper officer makes an order for the clearance of the goods ; (b) in a case where duty is provisionally assessed under section 18, the date of adjustment of duty after the final assessment thereof ; (c) in a case where duty has been erroneously refunded, the date of refund ; (d) in any other case, the date of payment of duty.
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