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        Customs

        Service of show cause notice (SCN) u/s 28 of Customs Act 1962...

        Supreme Court: Show Cause Notices Under Customs Act Section 28 Invalid Before Final Assessment; Violates Natural Justice Principles.

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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.
                                Service of show cause notice (SCN) u/s 28 of Customs Act 1962 for undervaluation of imported reprocessed LDPE/HDPE granules and HDPE agglomaterial from overseas suppliers before finalization of assessment held legally defective. Supreme Court in Canon India case held Section 28 power to recover duty not paid/short paid operative only after final assessment. High Courts of Calcutta in AS Syndicate case and Bombay in Mahesh India case held SCN u/s 28 before final assessment bad in law. Demand, penalties, and confiscation quashed as demand itself failed. Principles of natural justice violated by issuing legally defective notice depriving opportunity to examine evidence.
                                Note: It is a system-generated summary and is for quick reference only.
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