The Impermissibility of Supplementary Notices under Section 28(4) of the Customs Act
The Impermissibility of Supplementary Notices under Section 28(4) of the Customs Act By Abhishek Jat, Advocate The Delhi High Court recently delivered a significant judgment clarifying the legal boundaries surrounding the issuance of show cause notices (SCNs) under Section 28 of the Customs Act, 1962. The case, Ismartu India Pvt. Ltd. v. Union of India , revolved around the contentious issue of whether a subsequent notice under Section 28(4) could supplement a prior notice issued under Section 28(1) of the Act. The Court’s ruling, delivered by a Division Bench comprising Justices Yashwant Varma and Harish Vaidyanathan Shankar, reaffirmed the distinct legal frameworks governing these provisions and emphasized the impermissibility of using one to supplement the other. Factual Background The petitioner, engaged in the import and sale of mobile phone components, was issued a show cause notice dated 25-07-2023 under Section 28(1) of the Customs Act. The notice alleged tha...