Legal provisions

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..... ts is issued within the time limit specified in that Section. 2.2 Where the short levy is by reason of collusion or any wilful misstatements or suppression of facts by the importer the period for issuing 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 u .....

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..... y or interest within such time period prescribed under section 28(8) , extend the period specified for a further period of six months and one year in respect of cases falling under section 28(1) and section 28(4) respectively. 2.7 Further in terms of the provisions of Section 28BB any inquiry or investigation under this Act, culminating in the issuance of a notice under sub-section (1) .....

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..... r causing inquiry, investigation, or as the case may be, audit, transfer the relevant documents, along with a report in writing--, (i) to the proper officer having jurisdiction, as assigned under section 5 in respect of assessment of such duty, or to the officer who allowed such refund or drawback; or (ii) in case of multiple jurisdictions, to an officer of customs to whom such matter is as .....

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