#Section 28

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Feb 5, 2026 • 10:29 PM

Section 28 Customs Act | Demand Cannot Be Raised Before Final Assessment : Customs Tribunal

The Customs Tribunal holds that Section 28 demands are invalid unless assessment is final, overturning penalties for undervaluation where provisional clearance occurred.

Customs Duty Demand Time-Barred If SCN Issued Beyond Normal Limitation Period | Classification Dispute Does Not Extend Limit : Customs Appellate Tribunal

Case Law Analysis

Feb 3, 2026 • 10:04 PM

Customs Duty Demand Time-Barred If SCN Issued Beyond Normal Limitation Period | Classification Dispute Does Not Extend Limit : Customs Appellate Tribunal

The Customs Appellate Tribunal holds that a Show Cause Notice issued beyond one year from clearance is time-barred, regardless of alleged misclassification, reinforcing limitation principles under Section 28.

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#Section 28

Section 28 Customs Act | Demand Cannot Be Raised Before Final Assessment : Customs Tribunal

Customs Duty Demand Time-Barred If SCN Issued Beyond Normal Limitation Period | Classification Dispute Does Not Extend Limit : Customs Appellate Tribunal

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