CESTAT Quashes Customs Demand for Failure to Issue Mandatory Section 28(6) Notice

Larsen & Toubro Ltd. Vs Commissioner of Customs (CESTAT Chennai) In Larsen & Toubro Ltd. vs Commissioner of Customs (CESTAT Chennai, Order pronounced on November 3, 2025), the Tribunal examined the legality of a demand raised under Section 28 of the Customs Act, 1962, against the importer, Larsen & Toubro Ltd. (“L&T”), for alleged suppression of freight and other charges relating to the import of used machinery from Sharaf Foundations, Dubai. The impugned order, No. 35511/2015 dated February 27, 2015, had confirmed the demand for differential duty, interest, confiscation, a...