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Interpretation of Section 28 of the Customs Act, 1962 in relation to recovery of differential duty without issuing a demand. Analysis: The appellant-revenue questioned whether the Tribunal was correct in holding that without issuing a demand under Section 28 of the Act, an importer could not be made liable to pay differential duty even if the department's appeal under Section 129D was decided in favor of the revenue. The appellant argued that the assessment proceedings were continuous until finalized, and the Tribunal erred in requiring a notice under Section 28 for recovery of short levy. The Order-in-Original by the Dy. Commissioner was deemed final, and the department appealed to the Commissioner (Appeals) under Section 129D(2). The Tribunal noted this but rejected the contention that duty could be recovered without a Section 28 notice post conclusion of Section 129D(2) proceedings. The Court analyzed Section 129D(2) and (3) and concluded that these provisions empower the Commissioner to challenge an order but do not exempt the application of other assessment provisions. Therefore, as no infirmity was found in the Tribunal's order, the appeal was dismissed. This judgment clarifies the interplay between Sections 28, 129D(2), and 129D(3) of the Customs Act, 1962 regarding the recovery of differential duty. It emphasizes the continuous nature of assessment proceedings until finalized and the necessity of complying with statutory requirements for duty recovery. The Court's interpretation underscores the procedural significance of issuing a notice under Section 28 before recovering short levy, even after a favorable appeal decision under Section 129D. The decision highlights the importance of adhering to statutory provisions and the limits of authority granted under specific sections of the Act.
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