Recovery of customs duties: procedures for notice, voluntary payment and penalties clarified for ordinary and collusive cases. Recovery of unpaid or underpaid customs duties and erroneously refunded amounts is reorganised to separate ordinary cases from those involving collusion or wilful mis-statement. For non-culpable cases, the proper officer must issue a show cause notice within one year from the relevant date, subject to voluntary payment and recomputation rules for shortfalls; for cases involving collusion or suppression, a five year notice period applies, with provision for payment of duty, interest and a penalty and procedures for determination, finality if paid in full, and recomputation if short.
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Recovery of customs duties: procedures for notice, voluntary payment and penalties clarified for ordinary and collusive cases.
Recovery of unpaid or underpaid customs duties and erroneously refunded amounts is reorganised to separate ordinary cases from those involving collusion or wilful mis-statement. For non-culpable cases, the proper officer must issue a show cause notice within one year from the relevant date, subject to voluntary payment and recomputation rules for shortfalls; for cases involving collusion or suppression, a five year notice period applies, with provision for payment of duty, interest and a penalty and procedures for determination, finality if paid in full, and recomputation if short.
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