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Section 28 - Recovery of duties not levied or short-levied or erroneously refunded - Customs Act, 1962Extract ..... est payable thereon under section 28AA or the amount of interest which has not been so paid or part-paid. 3[Provided that the proper officer shall not serve such show cause notice, where the amount involved is less than rupees one hundred. ] (2) The person who has paid the duty along with interest or amount of interest under clause (b) of sub-section (1) shall inform the proper officer of such payment in writing, who, on receipt of such information shall not serve any notice under clause (a) of that sub-section in respect of the duty or interest so paid or any penalty leviable under the provisions of this Act or the rules made there under in respect of such duty or interest. 4[Provided that where notice under clause (a) of sub-section (1) has been served and the proper officer is of the opinion that the amount of duty along with interest payable thereon under section 28AA or the amount of interest, as the case may be, as specified in the notice, has been paid in full within thirty days from the date of receipt of the notice, no penalty shall be levied and the proceedings against such person or other persons to whom the said notice is served under clause (a) of sub-section (1) shall ..... x x x x x Extracts x x x x x Section 28 - Recovery of duties not levied or short-levied or erroneously refunded - Customs Act, 1962 x x x x x Extracts x x x x x ..... s been paid in full, then, the proceedings in respect of such person or other persons to whom the notice is served under sub-section (1) or subsection (4), shall, without prejudice to the provisions of sections 135, 135A and 140 be deemed to be conclusive as to the matters stated therein; or (ii) that the duty with interest and penalty that has been paid falls short of the amount actually payable, then the proper officer shall proceed to issue the notice as provided for in clause (a) of sub-section (1) in respect of such amount which falls short of the amount actually payable in the manner specified under that sub-section and the period of 15[two years] shall be computed from the date of receipt of information under sub-section (5). (7) In computing the period of 16[two years] referred to in clause (a) of sub-section (1) or five years referred to in sub-section (4), the period during which there was any stay by an order of a court or tribunal in respect of payment of such duty or interest shall be excluded. 19[(7A) Save as otherwise provided in clause (a) of sub-section (1) or in sub-section (4), the proper officer may issue a supplementary notice under such circumstances and in su ..... x x x x x Extracts x x x x x Section 28 - Recovery of duties not levied or short-levied or erroneously refunded - Customs Act, 1962 x x x x x Extracts x x x x x ..... d by the proper officer under this section, the person liable to pay the said duty shall pay the amount so determined along with the interest due on such amount whether or not the amount of interest is specified separately. 23[(10A) Notwithstanding anything contained in this Act, where an order for refund under sub-section (2) of section 27 is modified in any appeal and the amount of refund so determined is less than the amount refunded under said sub-section, the excess amount so refunded shall be recovered along with interest thereon at the rate fixed by the Central Government under section 28AA, from the date of refund up to the date of recovery, as a sum due to the Government. (10B) A notice issued under sub-section (4) shall be deemed to have been issued under sub-section (1), if such notice demanding duty is held not sustainable in any proceeding under this Act, including at any stage of appeal, for the reason that the charges of collusion or any wilful mis-statement or suppression of facts to evade duty has not been established against the person to whom such notice was issued and the amount of duty and the interest thereon shall be computed accordingly.] 2[(11) Notwithstand ..... x x x x x Extracts x x x x x Section 28 - Recovery of duties not levied or short-levied or erroneously refunded - Customs Act, 1962 x x x x x Extracts x x x x x ..... regulations made thereunder, or in any other law for the time being in force, in cases where notice has been issued for non-levy, short-levy, non-payment, short-payment or erroneous refund, prior to the 29th day of March, 2018, being the date of commencement of the Finance Act, 2018 (13 of 2018.), such notice shall continue to be governed by the provisions of section 28 as it stood immediately before such date.] ******************** Notes: 1. Substituted Vide Finance Act, 2011, w.e.f. 8-4-2011, before it was read as, “ SECTION 28. Notice for payment of duties, interest etc. When any duty has not been levied or has been short-levied or - (1) erroneously refunded, or when any interest payable has not been paid, part paid or erroneously refunded, the 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 or interest which has not been levied or charged or which has been so short-levied or part paid or to whom the r ..... x x x x x Extracts x x x x x Section 28 - Recovery of duties not levied or short-levied or erroneously refunded - Customs Act, 1962 x x x x x Extracts x x x x x ..... uty or interest not being in excess of the amount partly due from such person. (2A) Where any notice has been served on a person under sub-section (1), the proper officer, - (i) in case any duty has not been levied or has been short-levied, or the interest has not been paid or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts, where it is possible to do so, shall determine the amount of such duty or the interest, within a period of one year; and (ii) in any other case, where it is possible to do so, shall determine the amount of duty which has not been levied or has been short-levied or erroneously refunded or the interest payable which has not been paid, part paid or erroneously refunded, within a period of six months, from the date of service of the notice on the person under sub-section (1). (2B) Where any duty has not been levied or has been short-levied or erroneously refunded, or any interest payable has not been paid, part paid or erroneously refunded, the person, chargeable with the duty or the interest, may pay the amount of duty or interest before service of notice on him und ..... x x x x x Extracts x x x x x Section 28 - Recovery of duties not levied or short-levied or erroneously refunded - Customs Act, 1962 x x x x x Extracts x x x x x ..... ituted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015, before it was read as, “twenty-five per cent.” 6. Inserted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015 7. Substituted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, “duties not levied or short-levied” 8. Substituted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, "duty has not been levied or has been short-levied" 9. Substituted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, “one year” 10. Inserted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016 11. Substituted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, “one year” 12. Substituted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, “levied or has been short levied” 13. Substituted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, “so levied” 14. Substituted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, “duty has not been levied or has been short levied” 15. Substituted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, befor ..... x x x x x Extracts x x x x x Section 28 - Recovery of duties not levied or short-levied or erroneously refunded - Customs Act, 1962 x x x x x Extracts x x x x x
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