https://www.taxtmi.com/caselaws?id=95918 Customs duty not levied or short levied could not be recovered merely because an assessment order was set aside; liability arose only through the statutory recovery procedure, including notice under the relevant provision. The Tribunal treated the customs recovery framework as analogous to the excise recovery scheme and held that invalidation of an assessment did not by itself create an automatic enforceable duty demand. The direction fastening customs duty on the goods was therefore set aside, while the department remained free to proceed in accordance with law if duty was otherwise leviable. en-us Fri, 02 Feb 2001 00:00:00 +0530 Thu, 15 Dec 2011 18:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95918 Customs duty not levied or short levied could not be recovered merely because an assessment order was set aside; liability arose only through the statutory recovery procedure, including notice under the relevant provision. The Tribunal treated the customs recovery framework as analogous to the excise recovery scheme and held that invalidation of an assessment did not by itself create an automatic enforceable duty demand. The direction fastening customs duty on the goods was therefore set aside, while the department remained free to proceed in accordance with law if duty was otherwise leviable. Case-Laws Customs Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95918