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
Nili Sheth W/O. Siddharth Sheth Thro ... vs Union Of India on 22 July, 2025
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
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introduced a new sub
section (11) to Section 28 w.e.f. 6th July 2011 and the said subsection
(11) reads as under ... JUDGMENT
Section 2(34) of the Act is competent to issue
notice under Section 28 of the Act."
08.04.2011 Pursuant to this, Section
case of
Canon India Pvt. Ltd (supra) to urge that the section
2(34) clearly provides proper officer, which would
mean the officer of Customs ... Additional Director General,
DRI for the purpose of sections 17,28 and 28AAA of
the Act. Notification No.40/2012-Customs(N.T.)
dated
