CUSTOMS AND THE DGFT CROSSROAD .......................................... 82
K. PRE-REQUISITES UNDER SECTION 28AAA ............................................... 86
L. DISPUTE OF CLASSIFICATION ..................................................................... 88
M. DETERMINATION.............................................................................................. 90
A. FACTUAL BACKGROUND ... concerned. Mr. Gulati firstly took us through the
provisions contained in Section 28AAA of the Customs Act and which
came to be introduced
CUSTOMS AND THE DGFT CROSSROAD .......................................... 82
K. PRE-REQUISITES UNDER SECTION 28AAA ............................................... 86
L. DISPUTE OF CLASSIFICATION ..................................................................... 88
M. DETERMINATION.............................................................................................. 90
A. FACTUAL BACKGROUND ... concerned. Mr. Gulati firstly took us through the
provisions contained in Section 28AAA of the Customs Act and which
came to be introduced
CUSTOMS AND THE DGFT CROSSROAD .......................................... 82
K. PRE-REQUISITES UNDER SECTION 28AAA ............................................... 86
L. DISPUTE OF CLASSIFICATION ..................................................................... 88
M. DETERMINATION.............................................................................................. 90
A. FACTUAL BACKGROUND ... concerned. Mr. Gulati firstly took us through the
provisions contained in Section 28AAA of the Customs Act and which
came to be introduced
served under [sub-section (1) or sub-section (4) of section 28 ] [or sub-
section (3) of section 28AAA or sub-section (2) of section ... finds
mention in Section 110(5) of Customs Act, 1962 is referrable to proceedings
initiated under " Section 28 , or Section 28AAA or Section
applied
to the transactions already concluded.
• That the invocation of Section 28AAA of the Customs Act,
1962 in the show cause notice is without jurisdiction ... necessary foundational facts are absent. In order to invoke
Section 28AAA, it is necessary to show that the scrips have
been cancelled by the DGFT
applied
to the transactions already concluded.
• That the invocation of Section 28AAA of the Customs Act,
1962 in the show cause notice is without jurisdiction ... necessary foundational facts are absent. In order to invoke
Section 28AAA, it is necessary to show that the scrips have
been cancelled by the DGFT
DGFT to pay the custom duties as well as
interest under Section 28AAA of the Customs Act, 1962 and
penalty under Section 114AB ... impugned show cause notice was issued invoking the
provisions of Section 28AAA of the Customs Act, 1962 in
consequence of the order-in-original passed
utilized
the same for import of goods without payment of duty. Section 28AAA was
inserted in 2012 which empowers Customs to raise demand from exporter ... Period involved in the instant case is prior
to 2012, thus, Section 28AAA is inapplicable. In support of his contentions,
he cited upon judgment
power and
jurisdiction of the customs authorities to take action under Section
28AAA of the Customs Act, 1961 without there being a prior
determination ... cancellation,
the customs authority cannot assume jurisdiction in terms of Section
28AAA of the Act. The Hon'ble Division Bench of the Delhi High
Nili Sheth W/O. Siddharth Sheth Thro ... vs Union Of India on 22 July, 2025
