https://www.taxtmi.com/acts?id=48381 Substitution prescribes that a proper officer may serve notice to recover unpaid, short-levied or erroneously refunded customs duties and interest, require show-cause responses, consider representations, determine amounts due (not exceeding the notice) and require payment; it prescribes distinct limitation periods with an extended period where collusion or willful misstatement or suppression occurred and excludes court-ordered stay periods from limitation, and it defines the relevant date for computation including clearance order, adjustment after provisional assessment, refund date, and payment date. en-us Fri, 31 Jan 2025 15:07:31 +0530 Fri, 31 Jan 2025 15:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48381 Substitution prescribes that a proper officer may serve notice to recover unpaid, short-levied or erroneously refunded customs duties and interest, require show-cause responses, consider representations, determine amounts due (not exceeding the notice) and require payment; it prescribes distinct limitation periods with an extended period where collusion or willful misstatement or suppression occurred and excludes court-ordered stay periods from limitation, and it defines the relevant date for computation including clearance order, adjustment after provisional assessment, refund date, and payment date. Act-Rules F. Acts / Amendment Acts Fri, 31 Jan 2025 15:07:31 +0530 https://www.taxtmi.com/acts?id=48381