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of <h1>Customs Officers Can Recover Unpaid or Incorrectly Calculated Duties Within Two to Five Years Under Section 28</h1> Section 28 of the Customs Act, 1962 governs the recovery of customs duties not levied, short-levied, or erroneously refunded. The provision allows proper officers to serve notice within two years for recovering unpaid or short-paid duties, with extended five-year periods for cases involving collusion or willful misstatement. The section outlines procedures for duty recovery, including pre-notice consultations, voluntary payment options, and mechanisms for determining final duty amounts, with specific provisions for handling different scenarios of duty discrepancies.
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