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<h1>CEGAT Mumbai: Duty cannot be recovered without show-cause notice. Tribunal overturns customs duty order.</h1> The Appellate Tribunal CEGAT, Mumbai held that duty cannot be recovered without a show-cause notice under Section 28 of the Act. The Tribunal overturned ... Demand - Show cause notice - EXIM - Recovery The Appellate Tribunal CEGAT, Mumbai found that duty cannot be recovered without a show-cause notice under Section 28 of the Act. The Tribunal set aside the order holding the goods liable for customs duty, stating that the department can take steps to collect duty if it is shown to be leviable according to law.
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