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<h1>Amendment to Section 28B of Customs Act: Immediate Payment of Excess Duty to Central Government Required</h1> Section 28B of the Customs Act, 1962, is amended to include a new sub-section (1A), mandating that any person who collects an amount exceeding the assessed duty, or collects duty on goods exempt from duty, must immediately pay the excess to the Central Government. Sub-section (2) is revised to include references to both sub-section (1) and the new sub-section (1A). Similarly, sub-section (4) is updated to incorporate references to sub-section (1A) alongside existing sub-sections. These amendments ensure proper handling and remittance of excess duty collections.