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Recovery of duties in certain cases

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..... of facts, for the purposes of this Act or the Foreign Trade (Development and Regulation) Act, 1992, Act of 22 of 1992. 2 [ or any other law, or any scheme of the Central Government, for the time being in force, by such person ] or his agent or employee and such instrument is utilised under the provisions of this Act or the rules 3 [ or regulations ] made or notifications issue .....

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..... credit issued under section 51B, with respect to ] a reward or incentive scheme or duty exemption scheme or duty remission scheme or such other scheme bestowing financial or fiscal benefits, which may be utilised under the provisions of this Act or the rules made or notifications issued thereunder. Explanation 2. The provisions of this sub-section shall apply to any utilisa .....

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..... he person to whom the instrument was issued requiring him to show cause, within a period of thirty days from the date of receipt of the notice, as to why the amount specified in the notice (excluding the interest) should not be recovered from him, and after giving that person an opportunity of being heard, and after considering the representation, if any, made by such person, determine the amount .....

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..... wn in sub-section (1) of section 142. ] ------------------------------------------- Notes:- 1. Inserted vide Finance Act, 2012, w.e.f. 01-04-2012. 2. Substituted vide Finance Act, 2020 dated 27-03-2020 before it was read as by such person 3. Inserted vide Finance Act, 2020 dated 27-03-2020 4. Substituted vide Finance Act, 2020 dated 27-03-2 .....

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