Customs Act 1962: Section 28 Revised

Section 28 Payment of Duties, Interest, and Other Charges

Notice for Payment of Duties, Interest, etc. Substituted by Act 22 of 1995

The Customs Act 1962, Section 28, has been revised to provide for the recovery of any duty that has not been levied, has been short-levied, or has been erroneously refunded. This revision was made by the Finance Act 1995.

Key Provisions of the Revised Section 28

According to the revised Section 28, if any interest payable is short-paid or has not been paid, the appropriate authorities may issue a notice to the person liable to pay the duty, interest, or other charges. The notice shall specify the sum due and a reasonable time frame within which the payment must be made.