https://www.taxtmi.com/highlights?id=82829 The High Court examined the validity of a show cause notice issued u/s 28 of the Customs Act, invoking the extended period of limitation. The court held that the proper officer has the power to determine the amount payable as customs duty, including interest liability, u/s 28. This power is not subject to or conditional upon the assessment being reopened or set aside. Consequently, the respondent has jurisdiction to invoke Section 28, irrespective of not verifying the self-assessment u/s 17 or not appealing against such self-assessment. Regarding the invocation of the enlarged period of limitation under sub-section (4) of Section 28, the court found that the allegations of wilful misstatement and suppression of facts were made in the show c..... en-us Wed, 06 Nov 2024 08:34:25 +0530 Wed, 06 Nov 2024 08:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82829 The High Court examined the validity of a show cause notice issued u/s 28 of the Customs Act, invoking the extended period of limitation. The court held that the proper officer has the power to determine the amount payable as customs duty, including interest liability, u/s 28. This power is not subject to or conditional upon the assessment being reopened or set aside. Consequently, the respondent has jurisdiction to invoke Section 28, irrespective of not verifying the self-assessment u/s 17 or not appealing against such self-assessment. Regarding the invocation of the enlarged period of limitation under sub-section (4) of Section 28, the court found that the allegations of wilful misstatement and suppression of facts were made in the show c..... Highlights Customs Wed, 06 Nov 2024 08:34:25 +0530 https://www.taxtmi.com/highlights?id=82829