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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Pre-notice consultation required before issuing customs demand notices; adjudication timelines, suspension and refund recovery mechanisms clarified.</h1> The Bill mandates pre-notice consultation before issuing demand notices in non-collusion cases and permits prescribed supplementary show-cause notices with the same legal effect as original notices. It prescribes definite adjudication time frames, allows extension by a senior officer, and deems proceedings concluded if not determined within extended periods. Time limits are suspended where specified appeals, stays or directions exist. The Bill authorises recovery of excess refunds determined on appeal as sums due with interest and preserves a limited demand where collusion-based notices are held unsustainable, and includes a transitional provision preserving prior law for notices issued during a specified earlier interval.

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