Provisions for voluntary compliance - CBEC's Customs Manual 2023 - Customs

..... to duty or interest except in cases falling under section 28(4) or 28AAA; 3.3 The person who has paid the duty along with the interest or amount of interest under section 28(1)(b) shall inform the proper officer of such payment in writing, who on receipt of such information, shall not serve any notice in respect of the duty or interest so paid or any penalty leviable under the provisions of the Act or the rules made thereunder. 3.4 In terms of the provisions of Section 114A, where duty or inter .....

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Provisions for voluntary compliance - CBEC s Customs Manual 2023 - Customs

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..... such person and other persons to whom notice is served shall, without prejudice to the provisions of Sections 135, 135A and 140 of the said Act, be deemed to be conclusive as to the matters stated therein. (ii) However, if 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 within two years from the d .....

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Provisions for voluntary compliance - CBEC s Customs Manual 2023 - Customs

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