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of <h1>Amendment to Section 28B: Excess Duty Collection Must Be Paid to Government, Refunds Possible Under Section 27.</h1> Section 28B of the Customs Act has been amended to clarify the obligations of individuals liable to pay duty. It specifies that any person who collects an amount exceeding the assessed duty must pay the excess to the Central Government. If unpaid, a notice will be issued to show cause for non-payment. The officer will determine the due amount, which must then be paid. Any surplus after duty adjustment will be credited to a fund or refunded to the person who bore the incidence, following the provisions of section 27, with a six-month application window for refunds.
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