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2020 ] DEMAND AND RECOVERY — UNDER CUSTOMS ACT, 1962 A93

the duty in excess of that payable on such goods, but for the said practice,
shall not be required to be paid in respect of the goods on which the duty was
not, or is not being, levied, or was, or is being, short-levied, in accordance
with the said practice.
(2) Where any notification under sub-section (1) in respect of any goods has
been issued, the whole of the duty paid on such goods, or, as the case may be,
the duty paid in excess of that payable on such goods, which would not have
been paid if the said notification had been in force, shall be dealt with in ac-
cordance with the provisions of sub-section (2) of Section 27 :
Provided that the person claiming the refund of such duty or, as the case may
be, excess duty, makes an application in this behalf to the Assistant Commis-
sioner of Customs or Deputy Commissioner of Customs, in the form referred
to in sub-section (1) of Section 27, before the expiry of six months from the
date of issue of the said notification.
Section 28AA. Interest on delayed payment of duty. - (1) Notwithstanding
anything contained in any judgment, decree, order or direction of any Court,
Appellate Tribunal or any authority or in any other provision of this Act or
the rules made thereunder, the person, who is liable to pay duty in accord-
ance with the provisions of Section 28, shall, in addition to such duty, be lia-
ble to pay interest, if any, at the rate fixed under sub-section (2), whether such
payment is made voluntarily or after determination of the duty under that
section.
(2) Interest at such rate not below ten per cent and not exceeding thirty-six
per cent. per annum, as the Central Government may, by notification in the
Official Gazette, fix, shall be paid by the person liable to pay duty in terms of
Section 28 and such interest shall be calculated from the first day of the
month succeeding the month in which the duty ought to have been paid or
from the date of such erroneous refund, as the case may be, up to the date of
payment of such duty.
(3) Notwithstanding anything contained in sub-section (1), no interest shall
be payable where, -
(a) the duty becomes payable consequent to the issue of an order, in-
struction or direction by the Board under Section 151A; and
(b) such amount of duty is voluntarily paid in full, within forty-five days
from the date of issue of such order, instruction or direction, without
reserving any right to appeal against the said payment at any subse-
quent stage of such payment.
Section 28AAA. Recovery of duties in certain cases. - (1) where an instru-
ment issued to a person has been obtained by him by means of -
(a) collusion; or
(b) wilful misstatement; or
(c) suppression of facts,
for the purposes of this Act or the Foreign Trade (Development and Regula-
tion) Act, 1992 (22 of 1992), by such person or his agent or employee and such
instrument is utilised under the provisions of this Act or the rules made or
notifications issued thereunder, by a person other than the person to whom
the instrument was issued, the duty relatable to such utilisation of instrument
shall be deemed never to have been exempted or debited and such duty shall
be recovered from the person to whom the said instrument was issued :
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