https://www.taxtmi.com/caselaws?id=436194 Section 28 of the Customs Act permits recovery of safeguard duty that was short levied or not levied without first setting aside the assessment, so the recovery notice was treated as valid. Section 8B of the Customs Tariff Act, read with the Safeguard Rules, applies the Customs Act framework to safeguard duty, including rate determination and related consequences under section 15. A safeguard notification operates from its publication in the Official Gazette: a bill of entry filed before publication was outside the levy, while a later bill of entry remained chargeable. The vessel's arrival in territorial waters was held irrelevant for this purpose. en-us Mon, 03 Apr 2023 00:00:00 +0530 Fri, 07 Apr 2023 08:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436194 Section 28 of the Customs Act permits recovery of safeguard duty that was short levied or not levied without first setting aside the assessment, so the recovery notice was treated as valid. Section 8B of the Customs Tariff Act, read with the Safeguard Rules, applies the Customs Act framework to safeguard duty, including rate determination and related consequences under section 15. A safeguard notification operates from its publication in the Official Gazette: a bill of entry filed before publication was outside the levy, while a later bill of entry remained chargeable. The vessel's arrival in territorial waters was held irrelevant for this purpose. Case-Laws Customs Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436194