Subsequent Notice U/S 28(4) Customs Act Cannot Be 'Supplementary' To Prior Notice U/S 28(1), Both Provisions Operate In Separate Fields: Delhi HC

The Delhi High Court has clarified that a subsequent notice under Section 284 of the Customs Act cannot be supplementary to a prior notice under Section 281, as both provisions operate in separate fields. This ruling establishes clear distinctions between the applications of these sections. The decision ensures that customs procedures are followed correctly. The court's interpretation prevents the misuse of supplementary notices. This judgment upholds the procedural integrity of customs law. This ruling provides clarity on the application of different sections of the customs act.