Customs Act Section 28: Reclassification Demand Allowed Post-Clearance Without Challenging Bill of Entry for Correct Duty Compliance.

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....Validity of Demand u/s 28 of the Customs Act, 1962 without challenging bill of entry - After assessment and clearance of goods u/s 47 demand raised by proposing re-classification of the imported goods - a demand can be raised u/s 28 even after clearance of the case u/s 47....