Amendment of section 28

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..... paragraph, for the words "duty has not been levied or has been shortlevied", the words "duty has not been levied or not paid or has been short-levied or short- paid" shall be substituted; (ii) in clause (a),-- (A) for the words "one year", the words "two years" shall be substituted; (B) after the words "so levied", the words "or paid" shall be inserted; (c) in sub-section (3), for the word .....

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..... in clause (a), for the words "not levied", the words "not levied or not paid or short-levied or short-paid" shall be substituted. - Clause 117 of the Bill seeks to amend section 28 of the Customs Act so as to provide for recovery of duty in situations where the duty has been levied but not paid or has been short-paid also. This clause further seeks to extend the limitation period for investiga .....

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