Page 33 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] DEMAND AND RECOVERY — UNDER CUSTOMS ACT, 1962 A91

(6) Where the importer or the exporter or the agent or the employee of the
importer or the exporter, as the case may be, has paid duty with interest and
penalty under sub-section (5), the proper officer shall determine the amount
of duty or interest and on determination, if the proper officer is of the
opinion -
(i) that the duty with interest and penalty has been paid in full, then, the
proceedings in respect of such person or other persons to whom the
notice is served under sub-section (1) or sub-section (4), shall, without
prejudice to the provisions of Sections 135, 135A and 140 be deemed
to be conclusive as to the matters stated therein; or
(ii) that the duty with interest and penalty that has been paid falls short
of the amount actually payable, then, the proper officer shall proceed
to issue the notice as provided for in clause (a) of sub-section (1) in re-
spect of such amount which falls short of the amount actually payable
in the manner specified under that sub-section and the period of two
years shall be computed from the date of receipt of information under
sub-section (5).
(7) In computing the period of two years referred to in clause (a) of sub-
section (1) or five years referred to in sub-section (4), the period during which
there was any stay by an order of a court or tribunal in respect of payment of
such duty or interest shall be excluded.
(7A) Save as otherwise provided in clause (a) of sub-section (1) or in sub-
section (4), the proper officer may issue a supplementary notice under such
circumstances and in such manner as may be prescribed, and the provisions
of this section shall apply to such supplementary notice as if it was issued
under the said sub-section (1) or sub-section (4).
(8) The proper officer shall, after allowing the concerned person an oppor-
tunity of being heard and after considering the representation, if any, made
by such person, determine the amount of duty or interest due from such per-
son not being in excess of the amount specified in the notice.
(9) The proper officer shall determine the amount of duty or interest under
sub-section (8), -
(a) within six months from the date of notice, in respect of cases falling
under clause (a) of sub-section (1);
(b) within one year from the date of notice, in respect of cases falling un-
der sub-section (4) :
Provided that where the proper officer fails to so determine within the
specified period, any officer senior in rank to the proper officer may, having
regard to the circumstances under which the proper officer was prevented
from determining the amount of duty or interest under sub-section (8), ex-
tend the period specified in clause (a) to a further period of six months and
the period specified in clause (b) to a further period of one year :
Provided further that where the proper officer fails to determine with-
in such extended period, such proceeding shall be deemed to have con-
cluded as if no notice had been issued.
(9A) Notwithstanding anything contained in sub-section (9), where the
proper officer is unable to determine the amount of duty or interest under
sub-section (8) for the reason that -
(a) an appeal in a similar matter of the same person or any other person
EXCISE LAW TIMES  1st May 2020  33