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A94 EXCISE LAW TIMES [ Vol. 372

Provided that the action relating to recovery of duty under this section
against the person to whom the instrument was issued shall be without prej-
udice to an action against the importer under Section 28.
Section 28B. Duties collected from the buyer to be deposited with the Cen-
tral Government. - (1) Notwithstanding anything to the contrary contained
in any order or direction of the Appellate Tribunal, National Tax Tribunal or
any Court or in any other provision of this Act or the regulations made there-
under, every person who is liable to pay duty under this Act and has collect-
ed any amount in excess of the duty assessed or determined or paid on any
goods under this Act from the buyer of such goods in any manner as repre-
senting duty of customs, shall forthwith pay the amount so collected to the
credit of the Central Government.
(1A) Every person who has collected any amount in excess of the duty as-
sessed or determined or paid on any goods or has collected any amount as
representing duty of customs on any goods which are wholly exempt or are
chargeable to nil rate of duty from any person in any manner, shall forthwith
pay the amount so collected to the credit of the Central Government.
(2) Where any amount is required to be paid to the credit of the Central
Government under sub-section (1) or sub-section (1A), as the case may be,
and which has not been so paid, the proper officer may serve on the person
liable to pay such amount, a notice requiring him to show cause why he
should not pay the amount, as specified in the notice to the credit of the Cen-
tral Government.
(3) The proper officer shall, after considering the representation, if any,
made by the person on whom the notice is served under sub-section (2), de-
termine the amount due from such person (not being in excess of the amount
specified in the notice) and thereupon such person shall pay the amount so
determined.
(4) The amount paid to the credit of the Central Government under sub-
section (1) or sub-section (1A) or sub-section (3), as the case may be, shall be
adjusted against the duty payable by the person on finalisation of assessment
or any other proceeding for determination of the duty relating to the goods
referred to in sub-section (1) and sub-section (1A).
(5) Where any surplus is left after the adjustment made under sub-section
(4), the amount of such surplus shall either be credited to the Fund or, as the
case may be, refunded to the person who has borne the incidence of such
amount, in accordance with the provisions of Section 27 and such person may
make an application under that section in such cases within six months from
the date of the public notice to be issued by the Assistant Commissioner of
Customs for the refund of such surplus amount.
Section 28BA. Provisional attachment to protect revenue in certain cases. -
(1) Where, during the pendency of any proceeding under Section 28 or Sec-
tion 28AAA or Section 28B, the proper officer is of the opinion that for the
purpose of protecting the interests of revenue, it is necessary so to do, he
may, with the previous approval of the Principal Commissioner of Customs
or Commissioner of Customs, by order in writing, attach provisionally any
property belonging to the person on whom notice is served under sub-section
(1) or sub-section (4) of Section 28 or sub-section (3) of Section 28AAA or sub-
section (2) of Section 28B, as the case may be, in accordance with the rules
made in this behalf under Section 142.
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