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    <title>Voluntary payment of duty alongwith interest in terms of Section 28(i) and Section 28(ii) of the Customs Act, 1962.</title>
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    <description>Importers may self-ascertain and voluntarily pay differential duty along with interest where duty was not or was short levied for reasons other than willful mis-statement; Customs may accept such payment with the approval of the proper officer before issuing a formal amendment to the Bill of Entry, with the amendment decision to be taken subsequently.</description>
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