Legal provisions - CBEC's Customs Manual 2023 - Customs

..... the demand notice is five years from the relevant date specified in Sub-section (4) of Section 28. 2.3 Other notices are to be issued within two years from the relevant date, as provided under Section 28(1). 2.4 In terms of the provisions of Section 28(8), the proper officer shall, after allowing the concerned person an opportunity of being heard and considering the representation, made by such person, determine the amount of duty or interest from such person limited to the amount specified in .....

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Legal provisions - CBEC s Customs Manual 2023 - Customs

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..... search, seizure or summons, as the case be, or such extended period of further one year. 2.8 In terms of the provisions of Section 110AA, where in pursuance of any proceedings, in accordance with Chapter XIIA or XIII, if an officer of customs has reasons to believe that- (a) any duty has been short-levied, not levied, short-paid or not paid in a case where assessment has already been made; (b) any duty has been erroneously refunded; (c) any drawback has been erroneously allowed; or (d) any inte .....

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Legal provisions - CBEC s Customs Manual 2023 - Customs

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