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TMI BlogProcedure for Less Charge DemandX X X X Extracts X X X X X X X X Extracts X X X X ..... anding such duties/interests is issued within the time limit specified in that Section. Where the short levy is by reason of collusion or any willful misstatements or suppression of facts by the Importer the period for issuing the demand notice is five years from the relevant date specified in Section 28 . 2. When the short levy is discovered or pointed out by Audit, a notice is served on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall become time barred and legally not recoverable. In the case of IAD or CRA objections demands are issued immediately on receipt of the objection wherever it appears that there may be a short levy of duty as indicated in the objection. 4. Demands issued for short levy of duty as a result of audit objection, arising out of assessment etc. are to be finalised within 6 months from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulting in short levy of duty, non inclusion of certain components of value in the assessable value etc. 6. The adjudicating authority is required to take an independent decision as an quasi-judicial authority and pass appropriate orders either determining the amount of short levy in terms of section 28 (2) of Customs Act or dropping the proceedings where it is found that there is no short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds are enforced and recoveries effected in accordance with the provisions under Section 142 of Customs Act, 1962 . Where it is not possible to recover the amount by adjusting against any money which the department owes to such persons, or by detaining and selling any goods belonging to such persons which are under the control of the Department, action is initiated to recover the Government dues ..... X X X X Extracts X X X X X X X X Extracts X X X X
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