https://www.taxtmi.com/forum/issue?id=113746 An incorrect bill of entry that resulted in short payment was rectified by voluntary deposit of the duty and interest and written notification to customs. Section 149 may support a refund application, but Section 28(2) protects voluntary disclosures from show cause notices and penalties provided there is no suppression; if a notice alleging concealment is issued, the case can be contested or settled within the statutory window under Section 28(5). en-us Thu, 17 May 2018 22:49:12 +0530 Thu, 23 Jan 2025 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113746 An incorrect bill of entry that resulted in short payment was rectified by voluntary deposit of the duty and interest and written notification to customs. Section 149 may support a refund application, but Section 28(2) protects voluntary disclosures from show cause notices and penalties provided there is no suppression; if a notice alleging concealment is issued, the case can be contested or settled within the statutory window under Section 28(5). Discussion-Forum Customs Thu, 17 May 2018 22:49:12 +0530 https://www.taxtmi.com/forum/issue?id=113746