https://www.taxtmi.com/manuals?id=7289 Procedures govern recovery of unpaid, short levied or erroneously refunded customs duties, interest, refunds and drawback where demand notices must be issued within statutory limitation periods; the proper officer shall, after allowing the concerned person an opportunity of being heard and considering representations, determine the amount of duty or interest within prescribed periods, subject to supervisory extension, and officers conducting inquiries or audits must transfer relevant documents and reports to the proper officer or assigned officer for exercise of recovery powers. en-us Thu, 20 Feb 2025 11:12:06 +0530 Thu, 20 Feb 2025 11:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7289 Procedures govern recovery of unpaid, short levied or erroneously refunded customs duties, interest, refunds and drawback where demand notices must be issued within statutory limitation periods; the proper officer shall, after allowing the concerned person an opportunity of being heard and considering representations, determine the amount of duty or interest within prescribed periods, subject to supervisory extension, and officers conducting inquiries or audits must transfer relevant documents and reports to the proper officer or assigned officer for exercise of recovery powers. Manuals Customs Thu, 20 Feb 2025 11:12:06 +0530 https://www.taxtmi.com/manuals?id=7289