Legal provisions

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....ssued within the time limit specified in that Section. 2.2 Where the short levy is by reason of collusion or any wilful misstatements or suppression of facts by the importer the period for issuing the demand notice is five years from the relevant date specified in Sub-section (4) of Section 28. 2.3 Other notices are to be issued within two years from the relevant date, as provided under Section ....

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....e period prescribed under section 28(8), extend the period specified for a further period of six months and one year in respect of cases falling under section 28(1) and section 28(4) respectively. 2.7 Further in terms of the provisions of Section 28BB any inquiry or investigation under this Act, culminating in the issuance of a notice under sub-section (1) or sub-section (4) of section 28 shall b....