TMI BlogProcedure for Less Charge DemandX X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1962 mandates filing of correct declaration by importers or exporters in respect of imported / export goods with regard to value, description of goods, classification, exemption notifications hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. In this regard, the Customs Act, 1962 empowers officers to issue a demand cum Show Cause notice for recovery of amount of duty short levied/ non levied from the importer/exporter. - Manual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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