Customs duty recovery expands to cover not paid and short-paid cases, while limitation periods are extended to two years. Amendment of section 28 of the Customs Act expands the duty-recovery provision to cover duty not paid and short-paid, in addition to duty not levied and short-levied. The marginal heading, sub-sections (1), (4), (5) and Explanation 1 are revised accordingly. The limitation period of one year is also substituted with two years in clause (a) of sub-section (1), sub-section (3), item (ii) of sub-section (6), and sub-section (7), with corresponding wording changes to include duty that has been paid or not paid.