https://www.taxtmi.com/caselaws?id=787022 Requirement of a statutory show cause notice for re-determination of customs classification is central: Section 28(1) requires service of a notice within one year of the relevant date to support a differential duty demand, while the proviso preventing such service only applies where the importer has paid duty and interest and notified the proper officer. The record contained no evidence that any notice was served and the Revenue failed to produce it despite opportunity; absence of service therefore vitiated the demand and the Revenue's appeal was dismissed by CESTAT. en-us Mon, 23 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787022 Requirement of a statutory show cause notice for re-determination of customs classification is central: Section 28(1) requires service of a notice within one year of the relevant date to support a differential duty demand, while the proviso preventing such service only applies where the importer has paid duty and interest and notified the proper officer. The record contained no evidence that any notice was served and the Revenue failed to produce it despite opportunity; absence of service therefore vitiated the demand and the Revenue's appeal was dismissed by CESTAT. Case-Laws Customs Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787022