https://www.taxtmi.com/caselaws?id=72846 The Tribunal held that the subject goods were liable for customs duty due to the expiration of the notification before clearance. However, the demands issued by the Customs Department were deemed invalid as they did not comply with the procedural requirements of Section 28 of the Customs Act. Therefore, the appeal was allowed, and the demands were set aside. en-us Tue, 03 Mar 1987 00:00:00 +0530 Wed, 25 May 2011 14:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72846 The Tribunal held that the subject goods were liable for customs duty due to the expiration of the notification before clearance. However, the demands issued by the Customs Department were deemed invalid as they did not comply with the procedural requirements of Section 28 of the Customs Act. Therefore, the appeal was allowed, and the demands were set aside. Case-Laws Customs Tue, 03 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72846