(1) If the duty to be paid by the exporter or importer at the customs office is found to have been exempted due to a mathematical error or because of a difference in the item classification title or sub-heading or for any other reason, or if the amount of any fine to be paid by him is yet to be paid, the penalty or duty exempted after the customs officer receives such information In order to file, the relevant exporter or importer or their customs agent should be notified in writing immediately.
(2) The person receiving the notice as per sub-rule (1) shall submit such amount to the customs office within fifteen days of receiving such notice. If such amount does not have to be paid or if it has already been paid, the information about the same transaction and the objective evidence of the same should be submitted to the customs officer within fifteen days of receiving the notification.
(3) According to sub-rule (2), if information is received with proof that the amount is not to be paid or has already been paid, the customs officer will investigate and inform the applicant that the amount is not to be paid if the transaction is true, and if the applicant's transaction and the evidence received are not reasonable, the amount will be re-filed. Notification should be given within a day. After receiving such notification, the concerned person should deposit such amount within the deadline. In this way, the business of the person who does not pay the exempted tax within the deadline can be stopped from any customs office or his property can be recovered from any government office.
(4) Upon notification to the concerned customs agent for payment of penalty or concessional duty in accordance with this rule, he shall immediately provide the said notification to the concerned exporter or importer and cause him to file such duty amount within the prescribed period and if necessary for the purpose of collecting such penalty or concessional duty, to the concerned exporter or importer. It will be the duty of the customs agent to assist him to appear at the customs office.
(5) According to sub-rule (3), if the penalty or exemption fee cannot be recovered, such remaining amount will be recovered on the same basis as government debt.
(6) A customs official who inspects his goods without the order of the head of the customs office, knowing that he has not filed within the time limit in accordance with this rule, in case of pending tax exemption from an exporter or importer, shall be punished according to the prevailing law.