https://www.taxtmi.com/acts?id=992 Customs duty amounts collected from a buyer in excess of the duty assessed, determined or paid, including amounts collected as duty on goods wholly exempt or chargeable to nil rate, must be paid forthwith to the credit of the Central Government. Where the amount has not been paid, the proper officer may issue a show-cause notice and determine the amount payable after considering the representation. Amounts paid are adjusted against duty payable on final assessment, and any surplus is dealt with under the refund provisions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 16 Jun 2026 14:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=992 Customs duty amounts collected from a buyer in excess of the duty assessed, determined or paid, including amounts collected as duty on goods wholly exempt or chargeable to nil rate, must be paid forthwith to the credit of the Central Government. Where the amount has not been paid, the proper officer may issue a show-cause notice and determine the amount payable after considering the representation. Amounts paid are adjusted against duty payable on final assessment, and any surplus is dealt with under the refund provisions. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=992