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<h1>Section 28 Customs Act: Duty Recovery Notices, Time Limits, and Procedures for Erroneous Refunds and Misstatements</h1> Section 28 of the Customs Act, 1962, outlines the recovery process for duties not levied, short levied, or erroneously refunded, with a notice requirement within specified time limits. For collusion or willful misstatements by importers, the notice period extends to five years. Other cases require notice within two years. The determination of duties or interest must occur within six months to a year, depending on the case, with possible extensions. Section 28BB mandates completion of inquiries within two years, extendable by one year. Section 110AA details procedures for officers suspecting duty discrepancies, requiring transfer of documents for proper jurisdictional assessment.
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