Section 28(2)(i) in The Customs Act, 1962

[Cites 0, Cited by 0] [Section 28(2)] [Section 28] [Entire Act]

Union of India - Subsection

Section 28(2)(i) in The Customs Act, 1962

(i)in case any duty has not been levied or has been short-levied, or the interest has not been paid or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts, where it is possible to do so, shall determine the amount of such duty or the interest, within a period of one year; and

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Union of India - Subsection

Section 28(2)(i) in The Customs Act, 1962