https://www.taxtmi.com/manuals?id=2161 Recovery of duties, interest and erroneous refunds is subject to specified limitation periods-generally two years and five years for collusive cases-and prescribed timeframes for determination after notice, with extensions by a senior officer available; inquiries under Section 28BB must culminate in issuance of notice within two years (plus possible extension) and Section 110AA requires transfer of inquiry records to the proper officer who then exercises powers under the Act. en-us Sun, 05 Mar 2023 12:50:00 +0530 Fri, 14 Apr 2023 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2161 Recovery of duties, interest and erroneous refunds is subject to specified limitation periods-generally two years and five years for collusive cases-and prescribed timeframes for determination after notice, with extensions by a senior officer available; inquiries under Section 28BB must culminate in issuance of notice within two years (plus possible extension) and Section 110AA requires transfer of inquiry records to the proper officer who then exercises powers under the Act. Manuals Customs Sun, 05 Mar 2023 12:50:00 +0530 https://www.taxtmi.com/manuals?id=2161