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A92 EXCISE LAW TIMES [ Vol. 372

is pending before the Appellate Tribunal or the High Court or the
Supreme Court; or
(b) an interim order of stay has been issued by the Appellate Tribunal or
the High Court or the Supreme Court; or
(c) the Board has, in a similar matter, issued specific direction or order to
keep such matter pending; or
(d) the Settlement Commission has admitted an application made by the
person concerned,
the proper officer shall inform the person concerned the reason for non-
determination of the amount of duty or interest under sub-section (8) and in
such case, the time specified in sub-section (9) shall apply not from the date of
notice, but from the date when such reason ceases to exist.
(10) Where an order determining the duty is passed by the proper officer
under this section, the person liable to pay the said duty shall pay the amount
so determined along with the interest due on such amount whether or not the
amount of interest is specified separately.
(10A) Notwithstanding anything contained in this Act, where an order for
refund under sub-section (2) of Section 27 is modified in any appeal and the
amount of refund so determined is less than the amount refunded under said
sub-section, the excess amount so refunded shall be recovered along with in-
terest thereon at the rate fixed by the Central Government under Section
28AA, from the date of refund up to the date of recovery, as a sum due to the
Government.
(10B) A notice issued under sub-section (4) shall be deemed to have been is-
sued under sub-section (1), if such notice demanding duty is held not sus-
tainable in any proceeding under this Act, including at any stage of appeal,
for the reason that the charges of collusion or any wilful misstatement or
suppression of facts to evade duty has not been established against the per-
son to whom such notice was issued and the amount of duty and the interest
thereon shall be computed accordingly.
(11) Notwithstanding anything to the contrary contained in any judgment,
decree or order of any Court of law, Tribunal or other authority, all persons
appointed as officers of Customs under sub-section (1) of Section 4 before the
6th day of July, 2011 shall be deemed to have and always had the power of
assessment under Section 17 and shall be deemed to have been and always
had been the proper officers for the purposes of this section.
Section 28A. Power not to recover duties not levied or short-levied as a re-
sult of general practice. - (1) Notwithstanding anything contained in this
Act, if the Central Government is satisfied -
(a) that a practice was, or is, generally prevalent regarding levy of duty
(including non-levy thereof) on any goods imported into, or exported
from, India; and
(b) that such goods were, or are, liable -
(i) to duty, in cases where according to the said practice the duty
was not, or is not being, levied, or
(ii) to a higher amount of duty than what was, or is being, levied,
according to the said practice,
then, the Central Government may, by notification in the Official Gazette, di-
rect that the whole of the duty payable on such goods, or, as the case may be,
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