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[Cites 0, Cited by 45] [Section 28(1)] [Section 28] [Entire Act]

Union of India - Subsection

Section 28(1)(b) in The Customs Act, 1962

(b)in any other case, within six months, from the relevant date, serve notice on the person chargeable with the duty or interest which has not been levied or charged or which has been so short-levied or part paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice: