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of <h1>Customs Act 1962: Section 28 Demand Notices Enforce Duty Recovery for Misstatements or Collusion in Import/Export Declarations.</h1> The Customs Act, 1962 requires accurate declarations from importers/exporters regarding goods' value, description, and classification for duty assessment. If duties are underpaid, Section 28 allows recovery through a demand notice, with a five-year limit for cases involving collusion or misstatements. The 2011 amendment validated prior Show Cause Notices by designating certain officers as 'proper officers.' Adjudication involves examining replies, offering hearings, and issuing orders, with duties and penalties payable unless appealed. Adjudication powers vary by case type and duty amount, with specific guidelines for different Customs officers. Confirmed demands are enforced per Section 142, with recovery actions if necessary.
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