Voluntary payment of customs duty allows self-ascertainment and payment with interest before formal amendment of entries. Importers may self-ascertain and voluntarily pay differential duty along with interest where duty was not or was short levied for reasons other than willful mis-statement; Customs may accept such payment with the approval of the proper officer before issuing a formal amendment to the Bill of Entry, with the amendment decision to be taken subsequently.
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 customs duty allows self-ascertainment and payment with interest before formal amendment of entries.
Importers may self-ascertain and voluntarily pay differential duty along with interest where duty was not or was short levied for reasons other than willful mis-statement; Customs may accept such payment with the approval of the proper officer before issuing a formal amendment to the Bill of Entry, with the amendment decision to be taken subsequently.
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