https://www.taxtmi.com/caselaws?id=165679 The court quashed the demand notice issued under Section 28 of the Customs Act, 1962, as it lacked a proper show cause notice and was time-barred. The retrospective application of a Tariff Advice/Ruling was deemed invalid, and the court rejected claims of provisional assessment of customs duty. Subsequent orders upholding the demand notice were also set aside due to errors. The court directed the refund of the amount paid under protest and awarded costs to the petitioners, concluding in favor of the petitioners by quashing the demand notice and subsequent orders. en-us Fri, 08 May 1981 00:00:00 +0530 Thu, 07 Aug 2014 10:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165679 The court quashed the demand notice issued under Section 28 of the Customs Act, 1962, as it lacked a proper show cause notice and was time-barred. The retrospective application of a Tariff Advice/Ruling was deemed invalid, and the court rejected claims of provisional assessment of customs duty. Subsequent orders upholding the demand notice were also set aside due to errors. The court directed the refund of the amount paid under protest and awarded costs to the petitioners, concluding in favor of the petitioners by quashing the demand notice and subsequent orders. Case-Laws Customs Fri, 08 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165679