https://www.taxtmi.com/caselaws?id=799652 Recovery of customs duty not levied or short-paid may proceed through a show-cause notice under Section 28 of the Customs Act, 1962 without prior appellate modification of self-assessment; the assessment-modification requirement applies to refund claims, not recovery. Anti-dumping duty imposed under Section 9A of the Customs Tariff Act, 1975 constitutes customs duty and is included in the aggregate value for IGST on imports, so corresponding duty, IGST and interest remain payable. A penalty for contravention must not exceed the statutory maximum in force on the date of import; a later enhanced ceiling cannot apply to earlier imports. en-us Wed, 23 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799652 Recovery of customs duty not levied or short-paid may proceed through a show-cause notice under Section 28 of the Customs Act, 1962 without prior appellate modification of self-assessment; the assessment-modification requirement applies to refund claims, not recovery. Anti-dumping duty imposed under Section 9A of the Customs Tariff Act, 1975 constitutes customs duty and is included in the aggregate value for IGST on imports, so corresponding duty, IGST and interest remain payable. A penalty for contravention must not exceed the statutory maximum in force on the date of import; a later enhanced ceiling cannot apply to earlier imports. Case-Laws Customs Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799652