Section 28 Customs Act
2 articles
No Duty, No Section 28 Jurisdiction: CESTAT Chennai's Toyota Kirloskar Ruling on Sensor Classification and the Limits of Customs Reassessment
A CESTAT Chennai final order on customs classification of automotive sensors doubles as a ruling on the outer limits of Section 28 of the Customs Act — holding that a completed, nil-duty self-assessment cannot be reopened under Section 28 at all, and that no interest attaches to differential IGST for periods before the Customs Tariff Act's borrowing provision was amended to include interest.
13 min readA Claim Never Filed Is a Claim Extinguished: Delhi High Court Quashes a Customs Duty Demand the Department Never Placed Before the Resolution Professional
The goods were imported in 2023, the insolvency process ran its course in 2024 and 2025, and the customs show-cause notice arrived only after the resolution plan had already been approved. The Delhi High Court held that a customs demand for duty, interest and penalty on a pre-CIRP import cannot outlive a resolution plan the department never bothered to file a claim in — however live the underlying adjudication otherwise remained.
14 min read