Duties collected from the buyer to be deposited with the Central Government [Section 28B] :
1. Notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal, or any Court or in any other provision of this Act or the regulations made there under, every person who is liable to pay duty under this Act and has collected any amount in excess of the duty assessed or determined or paid on any goods under this Act from the buyer of such goods in any manner as representing duty of customs, shall forthwith pay the amount so collected to the credit of the Central Government [Sub-section 1].
2. Every person, who
- has collected any amount in excess of the duty assessed or determined or paid on any goods or
- has collected any amount as representing duty of customs on any goods which are wholly exempt or are chargeable to nil rate of duty;
from any person in any manner, shall forthwith pay the amount so collected to the credit of the Central Government [Sub-section 1A].
3. Where any amount is required to be paid to the credit of the Central Government under sub-section (1) or sub-section (1A) as the case may be and which has not been so paid, the proper officer may serve on the person liable to pay such amount, a notice requiringhim to show cause why he should not pay the amount, as specified in the notice to the credit of the Central Government [Sub-section 2].
4. The proper officer shall, after considering the representation, if any, made by the person on whom the notice is served, determine the amount due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined [Sub-section 3].
5. The amount paid to the credit of the Central Government under sub-section (1) or subsection (1A) or sub-section (3) shall be adjusted against the duty payable by the person on finalisation of assessment or any other proceeding for determination of the duty relating to the goods referred to in sub-section (1) or sub-section (1A) [Sub-section 4].
6. Where any surplus is left after the adjustment made under sub-section (4), the amount of such surplus shall either be credited to the Fund or, as the case may be refunded to the person who has borne the incidence of such amount, in accordance with the provisions of section 27 and such person may make an application under that section in such cases within six months from the date of the public notice to the issued by the Assistant Commissioner of Customs for the refund of such surplus amount [Sub-section 5].