Voluntary payment of duty prompts reassessment and administrative review when the importer applies within the prescribed filing period. Voluntary payment under Section 28(1)(b) requires the importer to apply to the AC/DC within the Section 28(1)(a) filing period; AC/DC, via the ADC, will request EDI cancellation of the earlier out-of-charge and the assessing group will recall and reassess the bill of entry within three working days. If reassessment reveals a shortfall, Section 28(3) is to be invoked. Post-reassessment the ADC must examine facts within fifteen days to confirm bonafide reasons and either close the file and inform the importer or initiate action to protect revenue if doubts exist.
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.
Voluntary payment of duty prompts reassessment and administrative review when the importer applies within the prescribed filing period.
Voluntary payment under Section 28(1)(b) requires the importer to apply to the AC/DC within the Section 28(1)(a) filing period; AC/DC, via the ADC, will request EDI cancellation of the earlier out-of-charge and the assessing group will recall and reassess the bill of entry within three working days. If reassessment reveals a shortfall, Section 28(3) is to be invoked. Post-reassessment the ADC must examine facts within fifteen days to confirm bonafide reasons and either close the file and inform the importer or initiate action to protect revenue if doubts exist.
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