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of <h1>Finance Bill 2018 amends Customs Act Section 28: Pre-notice consultations, adjudication timelines, and recovery of erroneous refunds.</h1> Clause 61 of the Finance Bill, 2018 amends section 28 of the Customs Act to introduce pre-notice consultations before issuing demand notices, excluding cases of collusion or suppression. It allows supplementary notices under certain conditions and sets a six-month or one-year adjudication timeframe, extendable by senior officers. If not adjudicated within this period, proceedings are deemed concluded. A new sub-section suspends time limits under specific conditions. Erroneous refunds can be recovered without a demand notice, and safeguards ensure partial demands remain valid if collusion charges are unsustainable. Notices issued between May 14, 2015, and the Bill's assent remain under prior provisions.
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