Supreme Court · 2002 INSC 182 · Decided 4 April 2002
Commissioner of Customs, Mumbai v. M/S. Virgo Steels, Bombay and ANR.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 182 · [2002] 2 S.C.R. 934
- Case number
- CIVIL APPEAL No. 3711/2000
- Decided
- 4 April 2002
- Bench
- S.P. BHARUCHA, N. SANTOSH HEGDE, ARIJIT PASAYAT (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 28
Headnote
Customs Act, 1962-Section 28-Notice of payment of duty, interest- C Principle of waiver-Applicability-Whether mandatory requirement of issuance of notice under the Section can be waived and whether notice under the Section being a condition precedent to invoke jurisdiction of the officer proceedings initiated for recovery of duty became void-On facts, held right of notice being personal to the person concerned can be waived by that person-Further the notice being condition D precedent is referable to the procedural requirement of the section and not to be jurisdictional aspect of
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