https://www.taxtmi.com/acts?id=988 Recovery of customs duties or interest that have not been levied, not paid, short-levied, short-paid, or erroneously refunded is governed by a notice-based demand procedure. In non-fraud cases, the proper officer must issue notice within two years from the relevant date, after pre-notice consultation, while the person chargeable may make voluntary payment before notice. In cases involving collusion, wilful misstatement, or suppression of facts, notice may be issued within five years, with payment and penalty options available. The section also provides for determination of duty or interest, exclusion of stay periods, supplementary notices, and recovery of excess refund. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 16 Jun 2026 14:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=988 Recovery of customs duties or interest that have not been levied, not paid, short-levied, short-paid, or erroneously refunded is governed by a notice-based demand procedure. In non-fraud cases, the proper officer must issue notice within two years from the relevant date, after pre-notice consultation, while the person chargeable may make voluntary payment before notice. In cases involving collusion, wilful misstatement, or suppression of facts, notice may be issued within five years, with payment and penalty options available. The section also provides for determination of duty or interest, exclusion of stay periods, supplementary notices, and recovery of excess refund. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=988