Amendment of section 28.

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..... ion (1) has been served and the proper officer is of the opinion that the amount of duty along with interest payable thereon under section 28AA or the amount of interest, as the case may be, as specified in the notice, has been paid in full within thirty days from the date of receipt of the notice, no penalty shall be levied and the proceedings against such person or other persons to whom the said .....

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..... y be applicable, be deemed to be concluded, if the payment of duty, interest and penalty under the proviso to sub-section (2) or under subsection (5), as the case may be, is made in full within thirty days from the date on which such assent is received. . - Customs Clause 80 of the Bill seeks to amend section 28 of the Customs Act, so as to- (i) insert a proviso in sub-section (2) thereof to provi .....

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..... or erroneous refund where show cause notice has been issued under subsection (1) or sub-section (4), as the case may be, but an order determining duty under sub-section (8) has not been passed before the date on which the Finance Bill, 2015 receives the assent of the President, shall, without prejudice to the provisions of sections 135, 135A and 140, as may be applicable, be deemed to be conclude .....

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