CIRCULARS

Circular No. Subject
Circular No. 11/2016-Custom Dated 15/03/2016 Clarification regarding other persons (co-noticees) used in sub-section (2) & sub-section (6) of the Section 28 of the Customs Act, 1962

CASE LAW

Authority

One liner

2025(09)LCX0148

Mumbai Tribunal

Garrett Motion Technologies (India) Private Limited

No valid service via a misaddressed email—timely 28(5) payment closes the case under 28(6)