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Customs Act, 1969
CHAPTER-V LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES
From: 2023-08-01 - To: 0000-00-00 32. 1[False] statement, error, etc.- (1) If any person, in connection with any matter of customs,- (a) makes or signs or causes to be made or signed, or delivers or causes to be delivered to an officer of customs any declaration, notice, certificate or other document whatsoever, or (b) makes any statement in answer to any question put to him by an officer of customs which he is required by or under this Act to answer, [or] (2) Where, by reason of any such document or statement as aforesaid or by reason of some collusion, any duty 2[, taxes] or charge has not been levied or has been short-levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice within 3[five] years of the relevant date, requiring him to show cause why he should not pay the amount specified in the notice. (3) Where, by reason of any inadvertence, error or misconstruction, any duty 2[, taxes] or charge has not been levied or has been short-levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice within 4[three years] of the relevant date requiring him to show cause why he should not pay the amount specified in the notice 5[:]. 6[Provided that if the recoverable amount in a case is less than 7[twenty thousand] rupees, the Customs authorities shall not initiate the aforesaid action 8[:] 8[Provided further that the aforesaid action shall also not be initiated in case full amount of short paid duty, taxes or other charges are paid voluntarily prior to initiation of audit, inquiry or investigation.] 9[(3A) Notwithstanding anything contained in sub-section (3), where any duty 2[,taxes] or charge has not been levied or has been short-levied or has been erroneously refunded and this is discovered as a result of an audit or examination of an importer’s 10[or exporter’s] accounts or by any means other than an examination of the documents provided by the importer 10[or exporter] at the time the goods were imported 10[or exported], the person liable to pay any amount on that account shall be served with a notice within 11[five] years of the…
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