https://www.taxtmi.com/caselaws?id=792330 A communication issued after an importer's authorised representative expressed willingness to pay differential customs duty was treated as a follow-up during investigation, not as a formal demand notice under Section 28 of the Customs Act. Amounts deposited during investigation, even if paid under protest, do not prevent statutory adjudication and may be adjusted against any final liability determined later. On that basis, immediate refund was declined, and the deposited sum was left to be appropriated, if warranted, against the outcome of adjudication. en-us Wed, 20 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792330 A communication issued after an importer's authorised representative expressed willingness to pay differential customs duty was treated as a follow-up during investigation, not as a formal demand notice under Section 28 of the Customs Act. Amounts deposited during investigation, even if paid under protest, do not prevent statutory adjudication and may be adjusted against any final liability determined later. On that basis, immediate refund was declined, and the deposited sum was left to be appropriated, if warranted, against the outcome of adjudication. Case-Laws Customs Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792330