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of <h1>New Customs Manual 2025: Voluntary Compliance Reduces Penalties; Section 28(4) Involves 15% Penalty on Notice.</h1> Provisions for voluntary compliance in the Customs Manual 2025 allow individuals charged with duty or interest to pay before receiving a notice, based on their own or a proper officer's assessment. Pre-notice consultations are required unless exceptions apply. If duty and interest are paid within 30 days of the officer's order, penalties are reduced to 20%. Upon receiving a notice under Section 28(4), the charged party must pay duty, interest, and a 15% penalty within 30 days. Full payment concludes proceedings, but shortfalls prompt further notice within two years.
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