Customs Act 1962 Section 28: Notice and Payment

Understanding Section 28 of the Customs Act 1962

Recovering or Paying Duties Interest Short Levied or Erroneously Refunded

Section 28 of the Customs Act 1962 provides guidelines for the recovery or payment of duty or interest that was either short-levied or erroneously refunded. This section outlines the procedure and conditions for serving notices to individuals liable for unpaid duty or interest.

Procedure for Serving Notice

According to Section 28, the Assistant Commissioner or Assistant Collector of Customs is authorized to issue a notice to the person responsible for paying duty or interest. This notice must specify the amount due, the reasons for the demand, and the time period within which the payment must be made.

Conditions for Issuing Notice

The notice can be issued in the following scenarios:

• When duty or interest has been short-levied
• When duty or interest has been erroneously refunded

Surplus if Any

If there is any surplus after recovering the outstanding duty or interest, it will be dealt with in accordance with Section 11-B of the Central Excises.

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