Hearing before the CJI on Section 28 of the Customs Act, 1962 deals with the recovery of duties etc
Автор: Success Law Classes
Загружено: 2024-09-13
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Описание:
Section 28 of the Customs Act, 1962 deals with the recovery of duties not levied, short-levied, or erroneously refunded. Here are the key points:
Notice for Payment: If any duty has not been levied, has been short-levied, or erroneously refunded, the proper officer can issue a notice to the person liable to pay the duty or interest1.
Time Limits:
One Year: For imports made by individuals for personal use, government, educational, research, charitable institutions, or hospitals1.
Six Months: For other cases1.
Five Years: If the non-levy, short-levy, or erroneous refund is due to collusion, willful misstatement, or suppression of facts1.
Pre-notice Consultation: Before issuing a notice, the proper officer must hold a pre-notice consultation with the person chargeable with duty or interest
LAW CLASSES, AIBE
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