https://www.taxtmi.com/caselaws?id=94144 The Court held that Section 28 of the Customs Act, 1962, regarding the time limit for duty notification, was not applicable as the assessment was conducted under Section 17 without a prescribed time limit. The Court rejected the petitioner's argument that the duty claim was time-barred. Additionally, the Court upheld the customs authorities' assessment of duty as not arbitrary, emphasizing that interference in duty assessment falls within the customs authorities' jurisdiction. Consequently, the Court dismissed the writ petition, discharged the Rule NISI, and granted a stay of the order's operation for four weeks. en-us Fri, 27 Jun 1975 00:00:00 +0530 Sat, 19 Nov 2011 13:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94144 The Court held that Section 28 of the Customs Act, 1962, regarding the time limit for duty notification, was not applicable as the assessment was conducted under Section 17 without a prescribed time limit. The Court rejected the petitioner's argument that the duty claim was time-barred. Additionally, the Court upheld the customs authorities' assessment of duty as not arbitrary, emphasizing that interference in duty assessment falls within the customs authorities' jurisdiction. Consequently, the Court dismissed the writ petition, discharged the Rule NISI, and granted a stay of the order's operation for four weeks. Case-Laws Customs Fri, 27 Jun 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94144