(1) When the Board is satisfied that any charge leviable under this Chapter has been short levied or erroneously refunded, it may issue a notice to the person who is liable to pay such charge or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice :
Provided that no such notice shall be issued after the expiry of three years—
(a) when the charge is short levied, from the date of the payment of the charge;
(b) where a charge has been erroneusly refunded, from the date of the refund.
(2) The Board may after considering the representation if any made by the person to whom notice is issued under sub-section (1), determine the amount due from such person and thereupon such person shall pay the amount so determined.
46. Rates in respect of goods to be landed shall be payable immediately on the landing of the goods and rates in respect of goods to be removed from the premises of the Board or to be shipped for export or to be transhipped shall be payable before the goods are re moved, shipped or transhipped.