Section 28A - Power not to recover duties not levied or short-levied as a result of general practice.

Power to waive recovery of customs duties where a generally prevalent practice caused non-levy or short-levy, enabling refund procedures.

The Central Government may, if satisfied that a practice was generally prevalent causing non-levy or short-levy of customs duty on specified goods and that those goods were liable to duty or a higher duty, notify that the duty or the excess duty attributable to that practice need not be recovered; duty already paid which would not have been paid had the notification been in force is to be refunded under the mechanism in section 27(2), subject to an application to the Assistant or Deputy Commissioner of Customs within the prescribed claim period.