Applicability of section 28AAA to central excise law extends Customs like matters framework to excise duties with adaptations. The notification declares that the provisions of section 28AAA of the Customs Act shall apply to like matters concerning duties under the Central Excise Act, 1944, subject to specific textual adaptations: replacing references to 'this Act' with the Central Excise Act, treating 'importer under section 28' as the person chargeable under the corresponding excise provision, construing 'section 28AA' and 'section 28' as their excise counterparts, and deeming 'proper officer' to mean the Central Excise Officer.