S. 28(4) and S. 28(1) under Customs Act Operates separately: Delhi HC [Read Order]
The High Court noted right away that Section 28 by definition requires that a SCN be issued under either Section 28(1) or Section 28(4) of the Act, but not both, in a particular combination of facts and circumstances
The Delhi High Court has held that notices under Section 28(1) and Section 28(4) of the Customs Act 1962 operate in different scenarios and even by an exaggerated stretch, cannot possibly be said to be interchangeably issued. Section 28 relates to recovery of duties not levied or not paid or short-levied or short-paid or erroneously…
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