https://www.taxtmi.com/caselaws?id=420648 A customs demand could not be sustained because the show-cause notice and adjudication order invoked Section 28A of the Customs Act, 1962, which did not support recovery in the manner attempted; the ordinary recovery mechanism lay under Section 28. As the demand was raised under an inapplicable provision, it was unenforceable in law, and the customs authorities lacked jurisdiction to confirm it on that basis. The impugned order was therefore set aside and the appeal succeeded in favour of the assessee. en-us Thu, 31 Mar 2022 00:00:00 +0530 Thu, 07 Apr 2022 10:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420648 A customs demand could not be sustained because the show-cause notice and adjudication order invoked Section 28A of the Customs Act, 1962, which did not support recovery in the manner attempted; the ordinary recovery mechanism lay under Section 28. As the demand was raised under an inapplicable provision, it was unenforceable in law, and the customs authorities lacked jurisdiction to confirm it on that basis. The impugned order was therefore set aside and the appeal succeeded in favour of the assessee. Case-Laws Customs Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420648