Adjudication of customs short levy: procedural steps require notice, hearing, determination and enforcement subject to appeals and stays. Adjudication of alleged customs short levy proceeds from service of a demand notice to receipt of the noticee's reply, followed by an opportunity for a personal hearing. The adjudicating authority independently examines the material and relevant legal provisions and must either determine the amount of short levy or drop the proceedings and issue an appealable order within the statutory time limit; determined duties, fines and penalties are payable immediately unless an appeal with stay is obtained. The officer may defer determination where a similar appeal, interim stay, Board direction or Settlement Commissioner admission applies, and confirmed demands are recoverable under the statutory recovery regime.