https://www.taxtmi.com/caselaws?id=780344 CESTAT held that the adjudicating authority erred in invoking s.28(9A) Customs Act to defer determination before the s.28(9) period expired and without affording the required hearing under s.28(8). The Tribunal found no proper basis for an open-ended suspension, no stay or pending settlement/appeal justifying s.28(9A), and no approach for a limited extension under s.28(9). Unilateral, early reliance on s.28(9A) rendered the deferment invalid. The impugned order was set aside and the appeal allowed. en-us Fri, 08 Aug 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780344 CESTAT held that the adjudicating authority erred in invoking s.28(9A) Customs Act to defer determination before the s.28(9) period expired and without affording the required hearing under s.28(8). The Tribunal found no proper basis for an open-ended suspension, no stay or pending settlement/appeal justifying s.28(9A), and no approach for a limited extension under s.28(9). Unilateral, early reliance on s.28(9A) rendered the deferment invalid. The impugned order was set aside and the appeal allowed. Case-Laws Customs Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780344