WebPreamble: The customs Act. Long Title: . Short Title: The Customs Act. Operational Date: July 21, 1941. Number: of 1941. Last Amendment: January 1, 2015. Download ... Web13 Apr 2024 · Procedure for Less Charge Demand. Section 28 of the Customs Act, 1962. When the short levy is discovered. It is important that the demand. Demands issued for short levy of duty. Upon receipt of the reply. The adjudicating authority. As regards breach of condition. The confirmed demands.
DRI Officers Not Competent Authority To Issue Show Cause Notice U/S 28 …
Web18 Mar 2011 · Customs and Excise Management Act 1979 1979 CHAPTER 2. An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with … Web20 Nov 2015 · In ‘Sidhharth Shankar Roy V. Commissioner of Customs, Mumbai’ – 2011 (8) TMI 579 - CESTAT, MUMBAI a propose to impose penalty under Section 112 of Customs Act for breach of Section 13(2) of FERA read with Section 11 ibid would remain outside the scope of Section 50 of FERA and for that matter, outside the scope of show cause notice … suoer inverter pure sine wave
Officer who did assessment, can only undertake re-assessment
Web18 Mar 2024 · The Hon’ble Court observed by virtue of the Notification dated 02.05.2012 issued in exercise of power under Section 2(34) of the Customs Act, a Deputy Commissioner or Assistant Commissioner of Customs have been entrusted with the functions under Section 28 of the Act. Web7 May 2016 · The provisions of section 28 are discussed as under:-(1) Cases other than collusion, willful-misstatement etc. Where any duty:-(a) has not been levied (b) has been short-levied (c) has been erroneously refunded. OR. Where any interest payable:-(a) has not been paid (b) has been part-paid (c) has been erroneously refunded Web10 Nov 2024 · Section 28 (4) states that Where any duty has not been [levied or not paid or has been short levied or short-paid] or erroneously refunded, or interest payable has not been paid, part paid or erroneously refunded, by reason of, –. (a) collusion; or. (b) any willful mis-statement; or. (c) suppression of facts, suoergirl white uniform