Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 28 Customs Act | Mandatory Show Cause Notice & 23-Year Delay Vitiate Refund Recovery Proceedings : CESTAT Mumbai
CESTAT Mumbai rules that recovery proceedings under Section 28 of the Customs Act must strictly comply with the mandatory show cause notice requirement. A 23-year delay in adjudication violates principles of natural justice, rendering the demand for refund recovery null and void. This sets a critical precedent for procedural fairness in customs disputes.