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<h1>Recovery of customs duties: notice, pre notice consultation and payment options to avoid penalties and further proceedings.</h1> Recovery of customs duties, interest and erroneous refunds proceeds by show cause notice: for non collusive cases the proper officer must, normally within two years from the relevant date and after pre notice consultation, serve notice requiring payment, though a person may pre pay or pay on the officer's ascertainment to avert notice and penalties; for collusive or wilful mis statement cases the limitation is five years and a statutory penalty applies. The officer must allow a hearing, determine amounts within prescribed periods subject to extensions or suspensions, and may issue supplementary notices governed by the same provisions.
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