https://www.taxtmi.com/caselaws?id=791331 Customs recovery proceedings require a valid show cause notice under Section 28, because the notice must clearly set out the case and give the noticee a fair opportunity to defend; a bare demand is insufficient. Adjudication must also occur within a reasonable time, since an inordinate delay can prejudice the defence, especially where records are unavailable and witnesses have retired. The adjudicating authority must remain within the scope of the initiating notice and cannot confirm a demand beyond the amount specified unless the notice is amended or supplemented. These requirements reflect mandatory compliance with natural justice in customs demand proceedings. en-us Thu, 07 May 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791331 Customs recovery proceedings require a valid show cause notice under Section 28, because the notice must clearly set out the case and give the noticee a fair opportunity to defend; a bare demand is insufficient. Adjudication must also occur within a reasonable time, since an inordinate delay can prejudice the defence, especially where records are unavailable and witnesses have retired. The adjudicating authority must remain within the scope of the initiating notice and cannot confirm a demand beyond the amount specified unless the notice is amended or supplemented. These requirements reflect mandatory compliance with natural justice in customs demand proceedings. Case-Laws Customs Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791331