32. (1) If any person, in connection with any matter of customs,-(a) makes or signs or causes to be made or signed, or delivers or causes to be delivered to an officer of Customs any declaration, notice, certificate or other document whatsoever, or(b) makes any statement in answer to any question put to him by an officer of Customs which he is required by or under this Act to answer, ¹[or] ²[(c) transmits any statement, document, information or record through electronic device or produces soft copy thereof,]and such document or statement is untrue in any material particular, he shall be guilty of an offence under this section. (2) Where, by reason of any such document or statement as aforesaid or by reason of some collusion, any duty or charge has not been levied or has been short-levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice ³[***] requiring him to show cause why he should not pay the amount specified in the notice. (3) Where, by reason of any inadvertence, error or misconstruction, any duty or charge ⁴[amounting to not less than one thousand Taka] has not been levied or has been short-levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice within ⁵[five years] of the relevant date requiring him to show cause why he should not pay the amount specified in the notice. (4) The appropriate officer, after considering the representation, if any, of such person as is referred to in sub-section (2) of sub-section (3) shall determine the amount of duty payable by him which shall in no case exceed the amount specified in the notice, and such person shall pay the amount so determined ⁶[: Provided that where the amount so determined is less than one thousand Taka, the person concerned shall not be required to make the payment.] (5) For the purposes of this section, the expression “relevant date” means-(a) in any case where duty is not levied, the date on which an order for the clearance of goods is made;(b) in a case where duty is provisionally assessed under section 81, the date of adjustment of duty after its final assessment;(c) in a case where duty has been erroneously refunded, the date of its refund;(d) in any other case, the date of payment of duty or charge.