argument of Shri S.K. Mehta (Advocate), with respect to on Section 28AAA ... Customs Act is concerned, it is relevant to reproduce this Section as follows:
Section [28AAA. Recovery of duties in certain cases.- (1) Where an instrument
argument of Shri S.K. Mehta (Advocate), with respect to
on Section 28AAA(1) of the Customs ... concerned, it is relevant to
reproduce this Section as follows : "Section [28AAA. Recovery of
duties in certain cases. - (1) Where an instrument issued
Sumit Wool Processors vs Commissioner Of Customs (Import) / ... on 18 August, 2015
IN THE CUSTOMS
Tribunal also noted the insertion of new legal provision as Section 28AAA in the Customs Act, 1962 to meet such situation.
16. Considering the above
Proper officers for Customs Sections 17 and 28
In exercise of the powers conferred by sub-section (34)
of section 2 of the Customs ... Table below, for
the purposes of section 17 , section 28 , section 28AAA
and second proviso to Section 124 of the said Act,
namely:-
TABLE
Respondent No.4 to adjudicate the matter in terms of Section 32(4) of the Customs Act, which objections are stated to be pending. Besides ... demand of import duty is not sustainable on merits.
(vi) Section 28AAA of the Customs Act cannot be invoked.
(vii) Once the authorisation was issued
granted to the customs authorities, earlier under section 28 of the
Customs Act and presently, under section 28AAA of the Customs Act.
There ... only action contemplated
under the FTDR Act is suspension/cancellation of license [ section 8 ]
and Imposition of Penalty [ section 11 ]. Apart from the above, there
less than 7
[one year].
(3) For the purposes of sub-sections (1) and
(2), the following shall not be considered as
special and adequate ... this section, the
expression "instrument" shall have the same meaning as assigned to
it in the Explanation 1 to section 28AAA
intention against the said receipt
is ruled in, is proviso to Section 28AAA of
the Customs Act, 1962. It is expressly clear
in terms ... this case. Therefore I find
that introduction of Section 28AAA of the
Customs Act, 1962 also limits the recovery of
Page 22 of 27
Uploaded
2022 dated 15.09.2022 by the 3rd Respondent herein under Sec.
28AAA read with Sec. 28(4) seeking to demand the differential duty in
respect
