Provisions for voluntary compliance

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..... eon under Section 28AA or the amount of interest which has not been so paid or partpaid. 3.2 Before issuing notice under section28(1), the proper officer shall hold pre-notice consultation with the persons chargeable 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) s .....

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..... employee of the importer or exporter, to whom a notice is served under the Sub- section (4) of Section 28 of the said Act pays the duty in full or in part as may be accepted by him, and the interest payable thereon under Section 28AA of the said Act and penalty equal to 15% of the duty specified in the notice or the duty so accepted by such person within 30 days of the receipt of the notice. In su .....

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