Customs demand against 100% EOU invalid due to incorrect application of Section 28A; lacks jurisdiction for enforcement.

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....100% EOU - validity of demand u/s 28A - Heading of Section 28A gives ‘power’ not to recover duties not levied or short levied as a result general practice, Section 28 carries the heading “recover of duties not levied or not paid or short levied or short paid or erroneously refunded” - It is found that the demand has been made under a wrong provision and hence the same has become not enforceable. - It is clear that the Customs Authorities lack jurisdiction - AT....