Recovery of duties: limitation periods and procedural transfer rules govern issuance and determination of demands. Recovery of duties, interest and erroneous refunds is subject to specified limitation periods-generally two years and five years for collusive cases-and prescribed timeframes for determination after notice, with extensions by a senior officer available; inquiries under Section 28BB must culminate in issuance of notice within two years (plus possible extension) and Section 110AA requires transfer of inquiry records to the proper officer who then exercises powers under the Act.