https://www.taxtmi.com/highlights?id=96017 Whether customs duty on conversion from foreign to coastal run is leviable when import occurred before Notification No.12/2012: court held liability arises at the time of first import (date of import controls), and because the relevant imports predated the Notification, no duty was attractable - demand quashed. Whether the impugned letter constituted a valid demand or merely a show-cause notice: court found the enclosed computation and 14-day remittance call rendered it a substantive demand, not a procedural notice, and therefore the communication was invalid - quashed. - HC en-us Wed, 14 Jan 2026 11:33:17 +0530 Wed, 14 Jan 2026 11:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96017 Whether customs duty on conversion from foreign to coastal run is leviable when import occurred before Notification No.12/2012: court held liability arises at the time of first import (date of import controls), and because the relevant imports predated the Notification, no duty was attractable - demand quashed. Whether the impugned letter constituted a valid demand or merely a show-cause notice: court found the enclosed computation and 14-day remittance call rendered it a substantive demand, not a procedural notice, and therefore the communication was invalid - quashed. - HC Highlights Customs Wed, 14 Jan 2026 11:33:17 +0530 https://www.taxtmi.com/highlights?id=96017