Recovery of duty: show cause notice, personal hearing and statutory enforcement where short levy is found under customs law. Recovery of duties and interest under the Customs Act is pursued by serving a Show Cause Notice detailing the basis and calculation of any short levy, with supporting documents entered in the less charge demand register; the noticee may reply and obtain a Personal Hearing, after which the adjudicating authority must independently decide to determine the short levy or drop proceedings and issue an appealable order, and confirmed demands are enforced through statutory recovery mechanisms including departmental adjustments, sale of goods or attachment of property and recovery as arrears of land revenue.