https://www.taxtmi.com/caselaws?id=366137 The Court dismissed the Revenue's appeal, ruling that duty recovery cannot be demanded without a specific duty proposal in the show cause notice under Section 125 of the Customs Act. The judgment emphasizes the necessity for a tentative duty assessment and specification in the notice to bind the importer, ensuring procedural fairness and clarity in duty recovery cases. Importers are protected from arbitrary duty demands, promoting transparency and fairness in customs proceedings. en-us Thu, 23 Aug 2018 00:00:00 +0530 Wed, 16 Jan 2019 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366137 The Court dismissed the Revenue's appeal, ruling that duty recovery cannot be demanded without a specific duty proposal in the show cause notice under Section 125 of the Customs Act. The judgment emphasizes the necessity for a tentative duty assessment and specification in the notice to bind the importer, ensuring procedural fairness and clarity in duty recovery cases. Importers are protected from arbitrary duty demands, promoting transparency and fairness in customs proceedings. Case-Laws Customs Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366137