https://www.taxtmi.com/caselaws?id=382704 The Tribunal allowed the appeal, overturning the First Appellate Authority's decision. It held that the demand for a differential duty of Rs. 1,20,201 under Section 28 of the Customs Act was valid. The Tribunal emphasized the distinction between refund cases and demand cases, citing the precedent set by the Apex Court in Jain Shudh Vanaspati Ltd. It clarified that demands under Section 28 can be raised post-clearance under Section 47, aligning with established legal principles. en-us Mon, 08 Jul 2019 00:00:00 +0530 Mon, 24 Feb 2020 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382704 The Tribunal allowed the appeal, overturning the First Appellate Authority's decision. It held that the demand for a differential duty of Rs. 1,20,201 under Section 28 of the Customs Act was valid. The Tribunal emphasized the distinction between refund cases and demand cases, citing the precedent set by the Apex Court in Jain Shudh Vanaspati Ltd. It clarified that demands under Section 28 can be raised post-clearance under Section 47, aligning with established legal principles. Case-Laws Customs Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382704