https://www.taxtmi.com/acts?id=8686 The amendment adds sub-section (1A) to section 28B, mandating that any person who collects amounts in excess of assessed customs duty or any amount representing duty on wholly exempt or nil rated goods shall forthwith pay the amount so collected to the credit of the Central Government, and it revises cross references in the section to incorporate sub section (1A). en-us Thu, 01 May 2008 18:34:53 +0530 Sat, 03 May 2008 12:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8686 The amendment adds sub-section (1A) to section 28B, mandating that any person who collects amounts in excess of assessed customs duty or any amount representing duty on wholly exempt or nil rated goods shall forthwith pay the amount so collected to the credit of the Central Government, and it revises cross references in the section to incorporate sub section (1A). Act-Rules F. Acts / Amendment Acts Thu, 01 May 2008 18:34:53 +0530 https://www.taxtmi.com/acts?id=8686