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[Cites 0, Cited by 19] [Section 18(2)] [Section 18] [Entire Act]

Union of India - Subsection

Section 18(2)(a) in The Customs Act, 1962

(a)in the case of goods cleared for home consumption or exportation, the amount paid shall be adjusted against the duty finally assessed and if the amount so paid falls short of, or is in excess of [the duty finally assessed] [ Substituted by Act 56 of 1974, Section 3 and Schedule II, for " the finally assessed" (w.e.f. 20.12.1974).], the importer or the exporter of the goods shall pay the deficiency or be entitled to a refund, as the case may be;