https://www.taxtmi.com/caselaws?id=782105 CESTAT allowed the importer's appeal and set aside the demand of differential duty. It held that, since the goods were provisionally assessed, finalisation of the provisional assessment was a precondition for invoking Section 28. As no order finalising the provisional assessment had been passed, Section 28 could not be applied. The tribunal further held that confirming differential duty without issuing a show cause notice and without affording cross-examination violated principles of natural justice. Consequently, the proceedings and impugned orders were held to be without legal force and not maintainable. en-us Fri, 21 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782105 CESTAT allowed the importer's appeal and set aside the demand of differential duty. It held that, since the goods were provisionally assessed, finalisation of the provisional assessment was a precondition for invoking Section 28. As no order finalising the provisional assessment had been passed, Section 28 could not be applied. The tribunal further held that confirming differential duty without issuing a show cause notice and without affording cross-examination violated principles of natural justice. Consequently, the proceedings and impugned orders were held to be without legal force and not maintainable. Case-Laws Customs Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782105