https://www.taxtmi.com/circulars?id=54817 Voluntary payment under Section 28(1)(b) requires the importer to apply to the AC/DC within the Section 28(1)(a) filing period; AC/DC, via the ADC, will request EDI cancellation of the earlier out-of-charge and the assessing group will recall and reassess the bill of entry within three working days. If reassessment reveals a shortfall, Section 28(3) is to be invoked. Post-reassessment the ADC must examine facts within fifteen days to confirm bonafide reasons and either close the file and inform the importer or initiate action to protect revenue if doubts exist. en-us Thu, 21 Jan 2016 00:00:00 +0530 Sat, 15 Oct 2016 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54817 Voluntary payment under Section 28(1)(b) requires the importer to apply to the AC/DC within the Section 28(1)(a) filing period; AC/DC, via the ADC, will request EDI cancellation of the earlier out-of-charge and the assessing group will recall and reassess the bill of entry within three working days. If reassessment reveals a shortfall, Section 28(3) is to be invoked. Post-reassessment the ADC must examine facts within fifteen days to confirm bonafide reasons and either close the file and inform the importer or initiate action to protect revenue if doubts exist. Circulars Customs Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54817