2026 (8) TMI 1760

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....oudar For the Petitioner : Mr. Raghavan Ramabadran For the Respondent : Mr.Santhanaraman, Standing Counsel ORDER The petitioner challenges the show cause notice dated 04.09.2025 issued by the respondent under Section 28(4) of the Customs Act, 1962. By the said notice, the respondent has alleged that, during post-clearance audit, it was noticed that the petitioner had imported "MONITOR ....

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....s on the part of the petitioner. Therefore, Section 28(4) of the Act cannot be invoked and the demand in respect of Bills of Entry falling beyond the normal period of limitation is barred. 3. The petitioner also contends that the classification of the very same products was considered by the Division Bench of this Court in CMA No.1827 of 2024, wherein, by order dated 28.08.2024, the imported mo....

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....aring for the respondent submitted that whether the petitioner had suppressed any material facts or wrongly claimed the exemption is a matter to be considered by the respondent after the petitioner submits its explanation. He further submitted that whether the goods covered by the Bills of Entry are identical to those considered by this Court in CMA No.1827 of 2024, dated 28.08.2024, is also a mat....

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....5285200 only on the basis that they were eligible for classification under the said tariff entry. 7. In view of the above, this writ petition is disposed of with the following directions; i. The petitioner to submit its explanation to the impugned show cause notice dated 04.09.2025 within four weeks from the date of receipt of a copy of this order. ii. On receipt of the explan....