https://www.taxtmi.com/highlights?id=62804 100% EOU - validity of demand u/s 28A - Heading of Section 28A gives ‘power’ not to recover duties not levied or short levied as a result general practice, Section 28 carries the heading “recover of duties not levied or not paid or short levied or short paid or erroneously refunded” - It is found that the demand has been made under a wrong provision and hence the same has become not enforceable. - It is clear that the Customs Authorities lack jurisdiction - AT en-us Thu, 07 Apr 2022 10:00:25 +0530 Thu, 07 Apr 2022 10:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62804 100% EOU - validity of demand u/s 28A - Heading of Section 28A gives ‘power’ not to recover duties not levied or short levied as a result general practice, Section 28 carries the heading “recover of duties not levied or not paid or short levied or short paid or erroneously refunded” - It is found that the demand has been made under a wrong provision and hence the same has become not enforceable. - It is clear that the Customs Authorities lack jurisdiction - AT Highlights Customs Thu, 07 Apr 2022 10:00:25 +0530 https://www.taxtmi.com/highlights?id=62804