Recovery notice under customs law was held non-appealable where the confirmed duty demand had already become final.

A notice issued for recovery under the Customs Act was not independently appealable where the underlying duty-demand order had already attained finality. The notice followed an unchallenged confirmation of demand after denial of exemption for imported hospital equipment, so it was treated as a recovery step only, not a fresh adjudicatory order. On that basis, the appeal was held not maintainable and was rejected.

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Issues: Whether an appeal was maintainable against a notice issued under Section 142 of the Customs Act, 1962 when the underlying order confirming demand of duty had not been challenged and had attained finality.

Analysis: The appellants had imported hospital equipment free of duty under Notification No. 64/88-Cus. dated 01-03-1988. A notice under Section 28(i) of the Customs Act, 1962 was issued proposing denial of the notification and demand of duty, and the Assistant Commissioner confirmed the demand. That order was not challenged before the appellate forum and therefore became final. In that situation, the subsequent notice under Section 142 of the Customs Act, 1962 was only a recovery step and not independently appealable.

Conclusion: The appeal was not maintainable and was rejected, which is against the assessee and in favour of the Revenue.

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