Demand under Customs Act, 1962 :

The provisions relating to demand under Customs Act, 1962 are similar to the provisions under Central Excise law in respect of authority, powers, time limit, etc.

The word “demand” as per Black‘s Law Dictionary means assertion of a legal right; an imperative request preferred by one person to another, under a claim of right, requiring the latter to do or yield something or to abstain from some act.