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    <title>Provisions for voluntary compliance</title>
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    <description>A person chargeable may voluntarily pay duty and interest on self ascertainment or as determined by the proper officer before notice; notifying such payment prevents service of notice or penalty for those amounts. The proper officer must hold a pre notice consultation before issuing a less charge notice except in specified cases. Payment of determined duty and interest within the prescribed period attracts a reduced penalty, and payment in response to a notice including interest and penalty, if made in full, renders proceedings conclusive; any shortfall permits the officer to demand the balance within the applicable limitation period.</description>
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      <description>A person chargeable may voluntarily pay duty and interest on self ascertainment or as determined by the proper officer before notice; notifying such payment prevents service of notice or penalty for those amounts. The proper officer must hold a pre notice consultation before issuing a less charge notice except in specified cases. Payment of determined duty and interest within the prescribed period attracts a reduced penalty, and payment in response to a notice including interest and penalty, if made in full, renders proceedings conclusive; any shortfall permits the officer to demand the balance within the applicable limitation period.</description>
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