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of <h1>Customs Act: Accurate Declarations Required; Section 28 Allows Duty Recovery; 2011 Amendments Clarify Proper Officers' Roles</h1> The Customs Act, 1962 requires accurate declarations from importers/exporters regarding goods' value, description, and classification for duty assessment. If duties are underpaid, Section 28 allows recovery through demand notices. Amendments in 2011 validated previous notices and defined 'proper officers' for assessment. Adjudication guidelines assign cases based on duty amounts, with specific roles for officers. Show Cause Notices are issued for duty demands, and adjudicating authorities independently decide on short levy matters. Confirmed demands are enforced under Section 142, with recovery actions including property attachment. Adjudication powers vary by case type and officer level, ensuring efficient resolution.
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