Notice for Payment of Duties, Interest, Etc. Under Section 28 of The Customs Act 1962

WEB Section 28 in The Customs Act 1962

Section 28 of The Customs Act 1962 provides for the recovery of any duty that has not been levied or has been short levied or erroneously refunded. Section 56 replaced Section 28 with effect from WEB.

Arrangement of Sections

CHAPTER I

PRELIMINARY

SECTIONS

WEB Section 28

WEB Section 28 of the Customs Act 1962

When any duty has not been levied or has been short-levied or erroneously refunded or when any interest payable under the Act has not been charged or has been short-charged, such duty or interest may be recovered from the person liable to pay the same, together with interest from the date when such duty or interest should have been paid.

Act 8 of 1999 - Section 75-A of the Customs Act 1962

This section, inserted by the Finance Act 1995, provides that where any drawback payable to a person under Section 75 is not claimed within two years from the date of export of the goods, such drawback shall not be payable.