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Amendment of section 28

Section 82 - INDIRECT TAXES - Customs - Finance Act - Section 82 - CHAPTER IV INDIRECT TAXES Customs 82. In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 28,- (a) in sub-section (2), the following proviso shall be inserted, namely:- 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 inter .....

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