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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Duties collected from buyer must be deposited with the government and are adjustable against final customs assessment.</h1> Section 28B mandates that persons who have collected amounts from buyers as representing customs duty in excess of assessed duty, or on goods exempt or at nil rate, must immediately pay those amounts into the credit of the Central Government; non-payment may prompt a proper officer to issue a show-cause notice and determine the payable amount, which will be adjusted against final duty assessment and any surplus refunded or credited as provided in the refund procedure.

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