https://www.taxtmi.com/caselaws?id=109868 A notice invoking the extended period under Section 28 of the Customs Act was held invalid because it was issued by an authority lower than the Collector, although the proviso required competent issuance by the proper higher authority. The Tribunal followed binding Supreme Court authority on the competence of the issuing officer and also noted that the department could not adopt a position inconsistent with its own public notice on the practice of issuance by the Commissioner. The demand founded on the invalid notice could not be sustained, and the impugned order was set aside. en-us Fri, 23 May 2003 00:00:00 +0530 Thu, 12 Apr 2012 14:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109868 A notice invoking the extended period under Section 28 of the Customs Act was held invalid because it was issued by an authority lower than the Collector, although the proviso required competent issuance by the proper higher authority. The Tribunal followed binding Supreme Court authority on the competence of the issuing officer and also noted that the department could not adopt a position inconsistent with its own public notice on the practice of issuance by the Commissioner. The demand founded on the invalid notice could not be sustained, and the impugned order was set aside. Case-Laws Customs Fri, 23 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109868