https://www.taxtmi.com/caselaws?id=793871 A corrigendum could not introduce fresh allegations or additional evidence after the adjudication hearing had concluded and the matter was reserved for orders; it was not a mere clerical correction and had to be ignored. The later supplementary-notice regime under Section 28(7A) of the Customs Act and Regulation 4(d) of the 2019 Regulations did not apply to a show cause notice issued before 29.03.2018, as Explanation 4 to Section 28 preserved the pre-amendment position. The corrigendum was therefore unsustainable, and the adjudication had to proceed only on the original show cause notice. en-us Mon, 22 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793871 A corrigendum could not introduce fresh allegations or additional evidence after the adjudication hearing had concluded and the matter was reserved for orders; it was not a mere clerical correction and had to be ignored. The later supplementary-notice regime under Section 28(7A) of the Customs Act and Regulation 4(d) of the 2019 Regulations did not apply to a show cause notice issued before 29.03.2018, as Explanation 4 to Section 28 preserved the pre-amendment position. The corrigendum was therefore unsustainable, and the adjudication had to proceed only on the original show cause notice. Case-Laws Customs Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793871