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    <title>Procedure for Less Charge Demand</title>
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    <description>Failure to declare correct particulars affecting duty assessment-including value, description, classification, or applicable exemption notifications-creates an obligation on the importer or exporter to pay any duty short levied, non levied, short paid or non paid; officers are empowered to recover such unpaid duty by issuing a demand cum show cause notice linking liability to statutory valuation and classification used to determine customs duty.</description>
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    <pubDate>Sun, 05 Mar 2023 12:50:00 +0530</pubDate>
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      <description>Failure to declare correct particulars affecting duty assessment-including value, description, classification, or applicable exemption notifications-creates an obligation on the importer or exporter to pay any duty short levied, non levied, short paid or non paid; officers are empowered to recover such unpaid duty by issuing a demand cum show cause notice linking liability to statutory valuation and classification used to determine customs duty.</description>
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