https://www.taxtmi.com/caselaws?id=4707 A demand under the Customs Act was questioned on the basis that the underlying assessment had not been challenged, and existing Tribunal decisions were cited for the proposition that such a demand is ordinarily not maintainable in that situation. The Tribunal compared the position with Section 11A of the Central Excise Act, noting that it was expressly amended to cover short levy after assessment, whereas no similar amendment exists in Section 28. As the broader question required fuller examination at final hearing, the Tribunal granted interim protection by waiving pre-deposit of the duty demand and staying recovery pending disposal of the appeal. en-us Mon, 31 Dec 2007 00:00:00 +0530 Thu, 24 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4707 A demand under the Customs Act was questioned on the basis that the underlying assessment had not been challenged, and existing Tribunal decisions were cited for the proposition that such a demand is ordinarily not maintainable in that situation. The Tribunal compared the position with Section 11A of the Central Excise Act, noting that it was expressly amended to cover short levy after assessment, whereas no similar amendment exists in Section 28. As the broader question required fuller examination at final hearing, the Tribunal granted interim protection by waiving pre-deposit of the duty demand and staying recovery pending disposal of the appeal. Case-Laws Customs Mon, 31 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4707