https://www.taxtmi.com/acts?id=989 The Central Government may, by notification, direct that customs duty shall not be recovered where a generally prevalent practice led to non-levy or short-levy on imported or exported goods. Where such a notification is issued, duty already paid or excess duty paid is to be dealt with under the customs refund mechanism, and the refund claim must be filed in the prescribed form within six months of the notification. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 16 Jun 2026 14:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=989 The Central Government may, by notification, direct that customs duty shall not be recovered where a generally prevalent practice led to non-levy or short-levy on imported or exported goods. Where such a notification is issued, duty already paid or excess duty paid is to be dealt with under the customs refund mechanism, and the refund claim must be filed in the prescribed form within six months of the notification. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=989