Procedure to be followed in the case of Voluntary payment of duty by the importer under Section 28(1) & 28(2) of the Customs Act,1962

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..../2016 Sub: Procedure to be followed in the case of Voluntary payment of duty by the importer under Section 28(1) & 28(2) of the Customs Act,1962. In the PTFC Meeting held in November, 2015, an issue was raised by the trade regarding inordinate delay in amendment and reassessment of Bills of Entry for the purpose of voluntary payment of duty, as per Section 28 and Section 149 of the Customs Act, ....

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....C/DC will recall and reassess the B/E within three (03) workings days. 4. If during re-assessment assessing group finds that the amount paid voluntarily by the Importer is still short of the amount actually payable, then Section 28 (3) of the Customs Act, 1962 shall be invoked. 5. Post re-assessment, the file should be sent to the ADC for the examination of facts, in order to ascertain that the ....