Duties collected from the buyer to be deposited with the Central Government

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..... in any other provision of this Act or the regulations made thereunder, every person who is liable to pay duty under this Act and has collected 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 representing duty of customs, shall forthwith pay the amount so collected to the credit of the Central Government. .....

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..... after considering the representation, if any, made by the person on whom the notice is served under sub-section (2), determine 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 3 [sub-section (1) or sub-section (1A)] or sub- .....

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..... 1. Inserted by Finance Act, 2008, w.e.f. 10.5.2008. 2 . Inserted by Finance Act, 2008, w.e.f. 10.5.2008. 3. Inserted by Finance Act, 2008, w.e.f. 10.5.2008. 4. Inserted by Finance Act, 2008, w.e.f. 10.5.2008. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanage .....

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