Section 142: Recovery of duties

(1)
Without prejudice to any other provision of this Act, any amount due by way of customs or excise duty shall constitute a debt due to the Government and may be recovered by legal proceedings brought by the Board.
(2)
Where any duty has been short levied or erroneously repaid, then the person who should have paid the amount short levied or to whom the repayment, has erroneously been made, shall, on demand by the proper officer, pay the amount short levied or repay the amount erroneously repaid, as the case may be. Any such amount may be recovered as if it were duty to which the goods in relation to which the amount was so short levied or erroneously repaid were liable:
Provided that the proper officer shall not make any such demand after one year from the date of such short levy or erroneous repayment, unless such short levy or erroneous repayment was caused by the production of a document or the making of a statement which was untrue in any material particular.