2024 (1) TMI 1277

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..... of goods - intent to evade customs duty or not - it was held by High Court that In the present case, it is not disputed that petitioner has paid a sum of Rs.11.84 Crores much prior to the issuance of show cause notice. There is no determination of duty under Section 28(2) of the Customs Act, 1962 and, therefore, Section 28AB of the Customs Act, 1962 is also not applicable - HELD THAT:- We are sati .....

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