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Section 109 in Finance Act, 2020 109. Amendment of section 28AAA. - In section 28AAA of the Customs Act, in sub-section

Section 122 in Finance Act, 2012 122. Insertion of new section 28AAA. - After section 28AA of the Customs Act, the following section shall be inserted ... namely: - '28AAA. Recovery of duties in certain cases. - (1) Where an instrument issued to a person has been obtained by him by means

section (1), - (a) for the words, figures and letter "or section 28B", the words, figures and letters "or section 28AAA or section 28B" shall ... letter "or sub-section (2) of section 28B", the words, brackets, figures and letters "or sub-section (5) of section 28AAA or sub-section

Section 28AAA in Tamil Nadu Panchayats Act, 1994 28AAA. [ Special provision relating to election. [Inserted by Act No. 10 of 2016, dated 29.06.2016, published dated

under Section 28 of the Customs Act, 1962 + Rs.26,08,18,611 under Section 28AAA of the Customs Act, 1962], along with interest ... Notice proposed recovery of import duties of Rs. 26.08 crores under Section 28AAA and Rs. 3.54 crores under the proviso to Section 28 , along with

which is the statutory circumscribing of recourse to recovery under section 28 or section 28AAA of Customs Act, 1962. The portrayal of fraud, insinuated ... three activities that constitute fraud, contextually though, are mandated in section 28 and section 28AAA of Customs Act, 1962. Benefits are, certainly, deniable or truncated

Customs Act 2 C/55760/2023 ineligible Focus Market Scrip under section 28AAA of the Customs Act with interest. Penalty has also been imposed upon ... under the FMS equivalent to Rs. 1,58,44,432/- under section 28AAA of the Customs Act with interest. It also proposed to impose penalties

under section 28, no order to recover that duty shall be passed under this section. (5) Where the person referred to in sub-section ... recovered in the manner laid down in sub-section (1) of section 142.]" 9 Section 28AAA is applicable in case: i ) where an instrument

with interest. It also proposed to impose penalty under section 114AA , section 114(iii) and section 114AB of the Customs Act on the appellant ... Duty Drawback; (d) Imposed penalty on the appellant under section 114AA , section 114(iii) and section 114AB of the Customs Act. 5 C/55675/2023

recovery of the ineligible Focus Market Scrips from the appellant under section 28AAA of the Customs Act with applicable rate of interest. The amount ... under the FMS equivalent to Rs. 1,57,55,340/- under section 28AAA of the Customs Act with interest. It also proposed to impose penalty