https://www.taxtmi.com/caselaws?id=797279 Customs duty recovery for non-levy or short-levy under Section 28 cannot proceed while assessments made provisionally under Section 18 remain unfinalised. Export bonds recording an undertaking to pay finally assessed duty indicate provisional assessment, and finalisation is required under the prescribed procedure before recovery action. Redemption fine under Section 125 is not sustainable where goods exported under Section 18 bonds were neither seized nor provisionally released and are unavailable for confiscation. Consequently, demands issued before finalisation, along with redemption fine and penalties linked to unavailable exported goods, lack legal basis. en-us Tue, 18 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797279 Customs duty recovery for non-levy or short-levy under Section 28 cannot proceed while assessments made provisionally under Section 18 remain unfinalised. Export bonds recording an undertaking to pay finally assessed duty indicate provisional assessment, and finalisation is required under the prescribed procedure before recovery action. Redemption fine under Section 125 is not sustainable where goods exported under Section 18 bonds were neither seized nor provisionally released and are unavailable for confiscation. Consequently, demands issued before finalisation, along with redemption fine and penalties linked to unavailable exported goods, lack legal basis. Case-Laws Customs Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797279