• Period for issue of show cause Notice for demand • Provision of demand of duty apply to demand of interest also • Penalty for non payment of duty on account of fraud, suppression etc Relevant date for issue of SCN • It means the date for calculating the limit of 1 year or 5 years for SCN for of customs duty.

Demand / refund in respect of correction of clerical error Interest on delayed payment of duty Recovery from agent if the same cannot be recovered from principal Duty liability is of actual importer/ exporter but recovery can be made from the transferor .

RECOVERY OF SUMS DUE TO GOVERNMENT It can be recovered by the following means :• Deduct from any amount payable by any customs officer • Detain and selling goods • Issue a certificate to District Collector • Destraining and detaining any property • Recover from successor • Enforcing a bond .

Burden of duty borne by purchaser . court or appellate authority c. Duty and interest paid provisionally d.REFUND OF CUSTOMS DUTY • Refund obtainable if paid in excess Time limit for filling refund claim • Filed with Assistant/ Deputy Commissioner within 1 yr • Relevant date for calculating limit of 1 year :a. Order for ad hoc exemption b. Order of tribunal.

Duty drawback payable .Refund to importer/ buyer • Refund normally filled by importer • Refund to buyer/ importer/ exporter if no ‘Unjust Enrichment’ a. Import are made by individual for personal use c. If they haven’t passed on incidence of duty b. Refund of export duty d.

Goods returned are not ‘re-sale’ c. Refund claim is lodged within 6 months .Interest on delayed payment of refund claim Application fir refund of custom duty Unjust Enrichment Payment of customs duty under protest Refund of export duty Refundable if a. Goods are re-imported within 1yr b.

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