https://www.taxtmi.com/caselaws?id=47827 The Court dismissed the appeal, affirming the Tribunal's decision that recovery of differential duty required compliance with Section 28 of the Customs Act, 1962, even after a successful appeal under Section 129D. The Court emphasized the continuous assessment proceedings until finalized and the necessity of following statutory procedures for duty recovery. It clarified that while Section 129D allows challenging orders, it does not exempt compliance with other assessment provisions like Section 28. The judgment underscores the importance of adhering to statutory requirements and the limitations of authority under specific sections of the Act. en-us Fri, 07 Oct 2005 00:00:00 +0530 Thu, 07 Jan 2016 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47827 The Court dismissed the appeal, affirming the Tribunal's decision that recovery of differential duty required compliance with Section 28 of the Customs Act, 1962, even after a successful appeal under Section 129D. The Court emphasized the continuous assessment proceedings until finalized and the necessity of following statutory procedures for duty recovery. It clarified that while Section 129D allows challenging orders, it does not exempt compliance with other assessment provisions like Section 28. The judgment underscores the importance of adhering to statutory requirements and the limitations of authority under specific sections of the Act. Case-Laws Customs Fri, 07 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47827