Recovery procedure amendment clarifies interest timing and excludes self-assessed return liabilities from the section, prescribing separate recovery rules. Amendment revises recovery provisions by omitting certain subsections and cross-references, deletes an explanatory clause, and adds a sub-clause clarifying that when only interest is recoverable the relevant date is the date of payment of the duty to which such interest relates. It further excludes liabilities that are self-assessed and declared in periodic returns from the section, providing that recovery in those cases shall follow prescribed procedures, and substitutes an explanation confirming that pre-enactment matters without prior show-cause notices are governed by the amended provisions.
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Provisions expressly mentioned in the judgment/order text.
Recovery procedure amendment clarifies interest timing and excludes self-assessed return liabilities from the section, prescribing separate recovery rules.
Amendment revises recovery provisions by omitting certain subsections and cross-references, deletes an explanatory clause, and adds a sub-clause clarifying that when only interest is recoverable the relevant date is the date of payment of the duty to which such interest relates. It further excludes liabilities that are self-assessed and declared in periodic returns from the section, providing that recovery in those cases shall follow prescribed procedures, and substitutes an explanation confirming that pre-enactment matters without prior show-cause notices are governed by the amended provisions.
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