Recovery provisions under customs law applicable to recovery of excise duty:
For the purpose of recovery of dues, provisions of section 142(1)(b), 142(1)(c)(ii) and section 28AAA of the Customs Act, 1962 have also been made applicable to like matters in central excise [Notification No. 68/63 CE dated 4.5.1963 and Notification No. 29/2012 CE (NT) dated 10.10.2012] [Refer Chapter 15 – Miscellaneous Provisions and Chapter 9 – Demand and Appeals of Module-III of this Study Material for section 142 and section 28AAA of the Customs Act, 1962 respectively].
Section 142 of the Customs Act, 1962 governs the procedure of recovery of customs duty and section 28AAA prescribes the procedure to recover customs duty in case of fraudulent acquisition of instrument issued for the purposes of the Customs Act or the Foreign Trade (Development and Regulation) Act, 1992.
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