Amendment of section 28
117. In the Customs Act, in section 28,––
(a) in the marginal heading, for the words “duties not levied or short-levied”, the words “duties not levied or not paid or short-levied or short-paid” shall be substituted;
(b) in sub-section (1),––
(i) in the opening paragraph, for the words “duty has not been levied or has been shortlevied”, the words “duty has not been levied or not paid or has been short-levied or short- paid” shall be substituted;
(ii) in clause (a),––
(A) for the words “one year”, the words “two years” shall be substituted;
(B) after the words “so levied”, the words “or paid” shall be inserted;
(c) in sub-section (3), for the words “one year”, the words “two years” shall be substituted;
(d) in sub-section (4),––
(i) in the opening paragraph, for the words “levied or has been short-levied”, the words “levied or not paid or has been short-levied or short-paid” shall be substituted;
(ii) in the long line, for the words “so levied”, the words “so levied or not paid” shall be substituted;
(e) in sub-section (5), for the words “duty has not been levied or has been short-levied”, the words “duty has not been levied or not paid or has been short-levied or short-paid” shall be substituted;
(f) in sub-section (6), in item (ii), for the words “one year”, the words “two years” shall be substituted;
(g) in sub-section (7), for the words “one year”, the words “two years” shall be substituted;
(h) in Explanation 1, in clause (a), for the words “not levied”, the words “not levied or not paid or short-levied or short-paid” shall be substituted.
Notes on Clauses:
Clause 117 of the Bill seeks to amend section 28 of the Customs Act so as to provide for recovery of duty in situations where the duty has been levied but not paid or has been short-paid also.
This clause further seeks to extend the limitation period for investigation of cases not involving any collusion, wilful misstatement or suppression of facts from one year to two years.
