Time limit applicable for demand of customs duty also applies to recovery

Anurag Trading Co. Vs C.C.E. (CESTAT Delhi)

Section 28B of the Customs Act mandates that any amount collected as representing duty of customs on any goods which are wholly exempted or chargeable to nil rate of duty by any person, shall forthwith be paid to the credit of the Central Government. The adjudicating authority has held that the demanded amounts have been recovered by M/s. Anurag Trading Co. from OEF Kanpur in the form of customs duty, even though the goods involved therein were imported without payment of customs d

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