https://www.taxtmi.com/caselaws?id=76839 The Tribunal held that the Department could not recover alleged short levy duty directly under Sec. 28 without completing the final assessment, as required by Sec. 128A. Since the Commissioner (Appeals) did not finalize the assessment after setting aside the order, the Department's actions were deemed premature. Consequently, the appeal succeeded, and the impugned order was set aside with consequential relief. The decision underscored the importance of following due process in recovery proceedings under the Customs Act. en-us Wed, 24 Jun 2009 00:00:00 +0530 Thu, 22 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76839 The Tribunal held that the Department could not recover alleged short levy duty directly under Sec. 28 without completing the final assessment, as required by Sec. 128A. Since the Commissioner (Appeals) did not finalize the assessment after setting aside the order, the Department's actions were deemed premature. Consequently, the appeal succeeded, and the impugned order was set aside with consequential relief. The decision underscored the importance of following due process in recovery proceedings under the Customs Act. Case-Laws Customs Wed, 24 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76839