Section 28(1) Customs Act Notice on Duty Charges Invalid; Rule 9 Proviso (ii) Unsustainable and Legally Flawed.

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....Validity of the notice issued u/s 28(1) of the Customs Act - collection of duty on loading, unloading and handling charges - proviso (ii) to sub-rule (2) of Rule 9 introduced vide Notification dated 5-7-1990 is unsustainable and bad in law as it exists in the present form....