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of <h1>Customs Act Section 28: Process for Recovering Under-levied or Erroneously Refunded Duties Explained</h1> Section 28 of the Customs Act, 1962, outlines the process for recovering duties that have been under-levied, not levied, or erroneously refunded. A notice must be issued within a specified time, typically five years if collusion or misstatement is involved. Upon discovery of a short levy, a notice is served to the importer to show cause within 15 days. The adjudicating authority reviews the case, offers a personal hearing, and decides on the short levy. Confirmed demands are enforced under Section 142, with recovery through various means, including property attachment, if necessary.
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