CESTAT Upholds Section 28(1) Custom Notice for Short-Levy Post–Clearance

Advertisement Tiptop Furniture Industries Vs Commissioner of Customs (CESTAT Bangalore) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Bangalore has delivered a setback to Tiptop Furniture Industries, upholding the Customs Department’s right to issue a show-cause notice (SCN) for the short levy of duty even after the initial assessment and clearance of goods. The case originated from the import of goods described as ‘sofa fabrics’ by Tiptop Furniture against a Bill of Entry dated March 9, 2013. Subsequent audit by the department revealed a short levy o...