Less charge demand procedure: Show Cause Notices require duty, interest and penalty payment and permit appealable adjudication. Recovery of under levied or non levied customs duty proceeds by issuance of a Show Cause Notice requiring payment of duty, interest and penalty where accepted, subject to limitation periods that are extended for collusion or willful misstatement. Designated officers recognised as proper officers and prescribed adjudicating authorities handle issuance and adjudication, following prescribed monetary competence norms, opportunity for personal hearing, independent quasi judicial determination and appealable orders. Confirmed demands are enforced through departmental adjustment, detention and sale of goods, asset attachment and revenue recovery procedures.