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Voluntary compliance: paying assessed customs duty and interest precludes further notice and limits penalty exposure. A voluntary compliance scheme permits payment of customs duty or interest before notice, based on self-ascertainment or officer determination, and requires pre-notice consultation by the proper officer except in specified exceptions. Written notification of such payment bars further notice or penalty for that liability. Reduced-penalty treatment applies where duty or interest determined by the officer or specified in a notice is paid within the designated short period; full payment with penalty renders proceedings conclusive, whereas any shortfall permits the officer to issue a further notice within the statutory limitation period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Voluntary compliance: paying assessed customs duty and interest precludes further notice and limits penalty exposure.</h1> A voluntary compliance scheme permits payment of customs duty or interest before notice, based on self-ascertainment or officer determination, and requires pre-notice consultation by the proper officer except in specified exceptions. Written notification of such payment bars further notice or penalty for that liability. Reduced-penalty treatment applies where duty or interest determined by the officer or specified in a notice is paid within the designated short period; full payment with penalty renders proceedings conclusive, whereas any shortfall permits the officer to issue a further notice within the statutory limitation period.
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