https://www.taxtmi.com/highlights?id=99604 Recovery proceedings under Section 28 of the Customs Act were held unsustainable where the adjudicating authority confirmed a demand higher than the amount proposed in the initiating notice, because the notice defines the scope of jurisdiction and cannot be expanded without amendment. The Tribunal also treated a unilateral demand letter as no valid show cause notice, since Section 28 requires a notice calling upon the noticee to answer the proposed demand before any recovery is fastened. In addition, adjudication after nearly twenty-three years was held to cause fatal prejudice and offend the right to a fair hearing within a reasonable time, so the impugned order was set aside. en-us Sat, 09 May 2026 07:30:35 +0530 Sat, 09 May 2026 07:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99604 Recovery proceedings under Section 28 of the Customs Act were held unsustainable where the adjudicating authority confirmed a demand higher than the amount proposed in the initiating notice, because the notice defines the scope of jurisdiction and cannot be expanded without amendment. The Tribunal also treated a unilateral demand letter as no valid show cause notice, since Section 28 requires a notice calling upon the noticee to answer the proposed demand before any recovery is fastened. In addition, adjudication after nearly twenty-three years was held to cause fatal prejudice and offend the right to a fair hearing within a reasonable time, so the impugned order was set aside. Highlights Customs Sat, 09 May 2026 07:30:35 +0530 https://www.taxtmi.com/highlights?id=99604