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 thereunder, 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.

(1A) 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.

(2) 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, [OLD sub-section (1)] and which has not been so paid, the proper officer may serve on the person liable to pay such amount, a notice requiring him to show cause why he should not pay the amount, as specified in the notice to the credit of the Central Government.

(3) The proper officer shall, after considering the representation, if any, made by the person on whom the notice is served under sub-section (2),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. 

(4) The amount paid to the credit of the Central Government under sub-section (1) or sub-section (1A) or sub-section (3), as the case may be, [OLD sub-section (1) 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) and sub-section (1A) [OLDsub-section (1)]

(5) 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 be issued by the Assistant Commissioner of Customs for the refund of such surplus amount.

(Sub-section 1A has been inserted, Sub-sections 2 & 4 has been substiuted vide Finance Bill 2008)
 

SECTION 28BA.

Provisional attachment to protect  revenue in certain cases. -

(1) Where, during the pendency of any proceeding under section 28 99 or section 28AAA or section 28B, the proper officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the 100[Principal Commissioner of Customs or Commissioner of Customs], by order in writing, attach provisionally any property belonging to the person on whom notice is served under sub-section (1) or sub-section (4) of section 28 [OLD-  or sub-section (3) of section 28AAA or sub-section (2) of section 28B ], as the case may be, in accordance with the rules made in this behalf under section 142. 

(ABOVE CHANGES VIDE THE FINANCE BILL, 2013)

(ABOVE CHANGES VIDE THE FINANCE BILL, 2012)

(2)   Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1):

Provided that the 103[Principal Chief Commissioner of Customs or Chief Commissioner of Customs] may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years :

Provided further that where an application for settlement of case under section 127B is made to the Settlement Commission, the period commencing from the date on which such application is made and ending with the date on which an order under sub-section (1) of section 127C is made shall be excluded from the period specified in the preceding proviso.

(ABOVE CHANGES VIDE THE FINANCE BILL, 2012)