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<h1>Central Government Can Waive Unpaid Customs Duties Due to General Practice Under Section 28A of Customs Act, 1962.</h1> Section 28A of the Customs Act, 1962, grants the Central Government the power to refrain from recovering customs duties that were not levied or were short-levied due to a general practice. If satisfied that a prevalent practice led to non-levy or under-levy of duties on imported or exported goods, the government can issue a notification exempting the payment of such duties. If such a notification is issued, any excess duty paid can be refunded, provided an application is made to the customs authorities within six months of the notification's issuance.