Excess duty collection: procedure for notice, determination, adjustment and refund where sellers collected amounts beyond assessed duty.

Section 28B is amended to treat as liable those who have collected amounts in excess of assessed duty; the proper officer may serve a show cause notice, determine and require payment of the specified amount, which is then adjusted against final duty assessment, and any resulting surplus is credited or refunded under the refund provisions with a time limit for applications.

---

---

---