Duties collected from the buyer to be deposited with the Central Government

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.... Tribunal] or any Court or in any other provision of this Act or the regulations made thereunder, ^2[every person who is liable to pay duty under this Act and has collected any amount in excess of the duty assessed or determined or paid on any goods under this Act from the buyer of such goods] in any manner as representing duty of customs, shall forthwith pay the amount so collected to the cr....

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....ment. (3) The proper officer shall, after considering the representation, if any, made by the person on whom the notice is served under sub-section (2), determine the amount due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. (4) The amount paid to the credit of the Central Government under ^7[sub-sect....

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....     ************* NOTES:- 1.  Inserted vide Central Excises and Customs Laws (Amendment) Act, 1991 dated 18-09-1991 w.e.f. 20-09-1991 (Notified vide Notification No. 30/91-C.E. (N.T.) dated 19-09-1991) 2.  Substituted vide Section 82 of the Finance Act, 2000 w.e.f. 20-09-1991 before it was read as,  "every person wh....

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....." 4.  Inserted vide Schedule of the National Tax Tribunal Act, 2005. This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 the Madras Bar Association Vs Union of India 5.  Inserted vide Section 68 of the Finance Act, 2008 w.e.f. 10-05-2008 6.  Substituted vide Section 68 of the Finance Act, 2008 w....