https://www.taxtmi.com/caselaws?id=46156 The dominant issue was whether recovery of customs duty and penalty could be invalidated for want of a notice under s. 28 of the Customs Act where the importer had expressly waived notice. The SC held that although issuance of a s. 28 notice is mandatory as a statutory requirement, it exists solely for the benefit of the person proceeded against and is therefore a personal right capable of waiver; it is not a public notice and confers no right on third parties. Since the importer had specifically waived notice, it could not later invoke non-issuance to defeat recovery of duty allegedly evaded. Consequently, the Tribunal's order setting aside proceedings solely on absence of s. 28 notice was reversed and the revenue's appeal was allowed. en-us Thu, 04 Apr 2002 00:00:00 +0530 Wed, 24 Dec 2025 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46156 The dominant issue was whether recovery of customs duty and penalty could be invalidated for want of a notice under s. 28 of the Customs Act where the importer had expressly waived notice. The SC held that although issuance of a s. 28 notice is mandatory as a statutory requirement, it exists solely for the benefit of the person proceeded against and is therefore a personal right capable of waiver; it is not a public notice and confers no right on third parties. Since the importer had specifically waived notice, it could not later invoke non-issuance to defeat recovery of duty allegedly evaded. Consequently, the Tribunal's order setting aside proceedings solely on absence of s. 28 notice was reversed and the revenue's appeal was allowed. Case-Laws Customs Thu, 04 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46156