https://www.taxtmi.com/article/detailed?id=16712 Customs demand notices require careful classification between Section 28(1) and Section 28(4), because the applicable provision affects limitation and defence strategy. Routine demands involving misclassification, undervaluation, or procedural errors fall under Section 28(1), while fraud, wilful misstatement, or suppression of facts under Section 28(4) extends the look-back period and requires proof of actual misrepresentation. The discussion also notes that IGST paid as part of customs duty may be claimed as input tax credit under Sections 16 and 17 of the CGST Act, supported by Rule 36(4) of the CGST Rules. en-us Sat, 20 Jun 2026 08:08:48 +0530 Sat, 20 Jun 2026 08:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16712 Customs demand notices require careful classification between Section 28(1) and Section 28(4), because the applicable provision affects limitation and defence strategy. Routine demands involving misclassification, undervaluation, or procedural errors fall under Section 28(1), while fraud, wilful misstatement, or suppression of facts under Section 28(4) extends the look-back period and requires proof of actual misrepresentation. The discussion also notes that IGST paid as part of customs duty may be claimed as input tax credit under Sections 16 and 17 of the CGST Act, supported by Rule 36(4) of the CGST Rules. Articles Goods and Services Tax - GST Sat, 20 Jun 2026 08:08:48 +0530 https://www.taxtmi.com/article/detailed?id=16712