https://www.taxtmi.com/acts?id=49860 Amendment adds procedural rules to section 28: the proper officer must determine unpaid, short-levied or erroneously refunded duty and related interest within prescribed time limits depending on whether collusion or willful misstatement/suppression is involved; a person may make a voluntary payment and inform the officer to prevent issuance of a notice in respect of that amount, though the officer may still determine and recover any remaining short-payment; voluntary-payment benefits exclude cases involving collusion or willful misstatement, and interest is payable on voluntary payments and any short-payment so determined. en-us Tue, 25 Feb 2025 14:38:32 +0530 Tue, 25 Feb 2025 14:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49860 Amendment adds procedural rules to section 28: the proper officer must determine unpaid, short-levied or erroneously refunded duty and related interest within prescribed time limits depending on whether collusion or willful misstatement/suppression is involved; a person may make a voluntary payment and inform the officer to prevent issuance of a notice in respect of that amount, though the officer may still determine and recover any remaining short-payment; voluntary-payment benefits exclude cases involving collusion or willful misstatement, and interest is payable on voluntary payments and any short-payment so determined. Act-Rules F. Acts / Amendment Acts Tue, 25 Feb 2025 14:38:32 +0530 https://www.taxtmi.com/acts?id=49860