https://www.taxtmi.com/caselaws?id=789098 Customs recovery proceedings under Section 28 of the Customs Act, 1962 could proceed for non-levy or short-levy of duty even without a separate challenge to the bill of entry or out-of-charge order, so finality of assessment did not bar notice. On exemption, Boronated Calcium Nitrate was held not to qualify for concessional duty under Notification No. 50/2017-Cus. because the notification covered only calcium nitrate as a specified water-soluble fertilizer. The exemption was strictly construed, and the claimant had to prove clear entitlement; a materially distinct product could not claim the benefit by implication. The duty demand was therefore sustained. en-us Wed, 01 Apr 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789098 Customs recovery proceedings under Section 28 of the Customs Act, 1962 could proceed for non-levy or short-levy of duty even without a separate challenge to the bill of entry or out-of-charge order, so finality of assessment did not bar notice. On exemption, Boronated Calcium Nitrate was held not to qualify for concessional duty under Notification No. 50/2017-Cus. because the notification covered only calcium nitrate as a specified water-soluble fertilizer. The exemption was strictly construed, and the claimant had to prove clear entitlement; a materially distinct product could not claim the benefit by implication. The duty demand was therefore sustained. Case-Laws Customs Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789098