DRI are not proper officer for issuing demand under section 28

Evershine Customs (C & F) Pvt. Ltd. Vs Commissioner of Customs

a) The penalty under section 112 on the Customs Broker is set aside because even if the allegation that the CB has not fulfilled his obligations under CBLR 2013 is proven, no penalty can be imposed on this ground under section 112 of the Customs Act, 1962.

b) The demand of duty under section 28(4) in respect of the goods which were not yet cleared for home consumption is pre-mature and cannot be sustained. It also cannot be

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