{"id":9693,"date":"2026-06-19T18:26:15","date_gmt":"2026-06-19T12:56:15","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9693"},"modified":"2026-06-19T18:26:15","modified_gmt":"2026-06-19T12:56:15","slug":"scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat","title":{"rendered":"SCN Under Section 28 Can Reopen Self-Assessment and Reclassify Goods | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000421346\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-cleared-goods-without-testing-or-reassessment-cestat\">TGV SRAAC Ltd. vs. Commissioner of Customs, Chennai (2026) 43 Centax 84 (Tri.-Mad)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>S\/Shri Ajayan T.V<\/strong>., Member (J) &amp; <strong>M. Ajit Kumar<\/strong>, Member (T)<\/li>\n<li><strong>Shri K. Kumareshan<\/strong>, Advocate, for the Appellant.<\/li>\n<li><strong>Ms Anandalakshmi Ganeshram<\/strong>, Authorised Representative, for the Respondent.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee imported goods and self-assessed them under a specific tariff entry while availing themselves of an exemption notification. Subsequently, the department issued a show cause notice (SCN) under Section 28(1) of the Customs Act, 1962. The SCN proposed re-classification of the goods, denial of the exemption benefit, and demand for differential duty. The adjudicating authority affirmed these proposals. The appellant argued that recourse to Section 28(1) could not be undertaken without testing or reassessment of the goods under Section 17 of the Customs Act, 1962, read with Circular No. 17\/2011-Cus., dated 08-04-2011. Furthermore, the appellant contended that such action was only permissible if the self-assessment was challenged by filing an appeal. The matter was subsequently referred to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that the Supreme Court in Canon India Pvt. Ltd. recognised that the ambit of Section 28 of the Customs Act, 1962, permits review of assessments and reassessments under Section 17 of the Act. The Tribunal observed that the power under Section 28(1) extends to examining the correctness of the classification adopted by the importer, for the purpose of ascertaining whether there was a short levy. It held that the department was not precluded from issuing an SCN under Section 28(1) for re-classification of the goods, denial of the exemption benefit, and demand of differential duty. This can be done without testing or reassessment of the goods under Section 17, as read with Circular No. 17\/2011-Cus., dated 08-04-2011, or by first challenging the self-assessment through an appeal.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1996%20(87)%20E.L.T.%20580%20(S.C.)&amp;itemType=AP\">Collector v. Lotus Inks<\/a> \u2014 1996 (87) E.L.T. 580 (S.C.) \u2014 Distinguished [Paras 5, 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2024%20Centax%20117%20(S.C.)&amp;itemType=AP\">Commissioner v. Canon India Pvt. Ltd.<\/a> \u2014 (2024) 24 Centax 117 (S.C.) = 2024 (390) E.L.T. 545 (S.C.) \u2014 Followed [Paras 10, 11, 12]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(361)%20E.L.T.%20577%20(S.C.)&amp;itemType=AP\">Commissioner v. Dilip Kumar and Company<\/a> \u2014 2018 (361) E.L.T. 577 (S.C.) \u2014 Relied on [Para 12]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2026%20(395)%20E.L.T.%20273%20(S.C.)&amp;itemType=AP\">Commissioner v. Welkin Foods<\/a> \u2014 2026 (395) E.L.T. 273 (S.C.) = (2026) 38 Centax 104 (S.C.) \u2014 Relied on [Para 14]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1986%20(26)%20E.L.T.%20471%20(Cal.)&amp;itemType=AP\">Gonterman Peipers (India) Ltd. v. Additional Secretary<\/a> \u2014 1986 (26) E.L.T. 471 (Cal.) \u2014 Distinguished [Paras 5, 13]<\/li>\n<li>Hindustan Universal Ltd. v. Commissioner \u2014 2025-TIOL-435-CESTAT-MAD. \u2014 Relied on [Paras 6, 15]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(198)%20E.L.T.%20388%20(Tri.-Bang)&amp;itemType=AP\">Madhus Garage Equipments v. Commissioner<\/a> \u2014 2006 (198) E.L.T. 388 (Tri.-Bang) \u2014 Distinguished [Paras 4, 12]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(253)%20E.L.T.%20153%20(Tri.-Mad)&amp;itemType=AP\">Tamil Nadu Newsprint and Papers Ltd. v. Commissioner<\/a> \u2014 2010 (253) E.L.T. 153 (Tri.-Mad) \u2014 Distinguished [Para 12]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%2017%2F2011-%20Customs&amp;itemType=AP\">C.B.E. &amp; C. Circular No. 17\/2011- Cus<\/a>., dated 8-4-2011 [Paras 9, 11]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2012%2F2012-Cus&amp;itemType=AP\">Notification No. 12\/2012-Cus<\/a>., dated 17-3-2012 [Paras 2, 9, 12]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2012%2F2014-Cus&amp;itemType=AP\">Notification No. 12\/2014-Cus<\/a>., dated 11-7-2014 [Para 9]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: TGV SRAAC Ltd. vs. Commissioner of Customs, Chennai (2026) 43&hellip;<\/p>\n","protected":false},"author":19,"featured_media":9702,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-9693","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SCN Under Section 28 Can Reopen Self-Assessment and Reclassify Goods | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT held that an SCN under Section 28 can reopen self-assessment, reclassify goods and deny exemption without prior reassessment.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SCN Under Section 28 Can Reopen Self-Assessment and Reclassify Goods | CESTAT\" \/>\n<meta property=\"og:description\" content=\"CESTAT held that an SCN under Section 28 can reopen self-assessment, reclassify goods and deny exemption without prior reassessment.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-19T12:56:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/3.-SCN-Under-Section-28-Can-Reopen-Self-Assessment-and-Reclassify-Goods-CESTAT.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Centax\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Centax\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat\"},\"author\":{\"name\":\"Centax\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\"},\"headline\":\"SCN Under Section 28 Can Reopen Self-Assessment and Reclassify Goods | CESTAT\",\"datePublished\":\"2026-06-19T12:56:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat\"},\"wordCount\":441,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/3.-SCN-Under-Section-28-Can-Reopen-Self-Assessment-and-Reclassify-Goods-CESTAT.jpg\",\"articleSection\":[\"Customs\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat\",\"name\":\"SCN Under Section 28 Can Reopen Self-Assessment and Reclassify Goods | CESTAT\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/3.-SCN-Under-Section-28-Can-Reopen-Self-Assessment-and-Reclassify-Goods-CESTAT.jpg\",\"datePublished\":\"2026-06-19T12:56:15+00:00\",\"description\":\"CESTAT held that an SCN under Section 28 can reopen self-assessment, reclassify goods and deny exemption without prior reassessment.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/3.-SCN-Under-Section-28-Can-Reopen-Self-Assessment-and-Reclassify-Goods-CESTAT.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/3.-SCN-Under-Section-28-Can-Reopen-Self-Assessment-and-Reclassify-Goods-CESTAT.jpg\",\"width\":920,\"height\":540,\"caption\":\"Section 28 Reclassification of Goods\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SCN Under Section 28 Can Reopen Self-Assessment and Reclassify Goods | CESTAT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\",\"name\":\"Centax\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"caption\":\"Centax\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"SCN Under Section 28 Can Reopen Self-Assessment and Reclassify Goods | CESTAT","description":"CESTAT held that an SCN under Section 28 can reopen self-assessment, reclassify goods and deny exemption without prior reassessment.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat","og_locale":"en_US","og_type":"article","og_title":"SCN Under Section 28 Can Reopen Self-Assessment and Reclassify Goods | CESTAT","og_description":"CESTAT held that an SCN under Section 28 can reopen self-assessment, reclassify goods and deny exemption without prior reassessment.","og_url":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2026-06-19T12:56:15+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/3.-SCN-Under-Section-28-Can-Reopen-Self-Assessment-and-Reclassify-Goods-CESTAT.jpg","type":"image\/jpeg"}],"author":"Centax","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Centax","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat"},"author":{"name":"Centax","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a"},"headline":"SCN Under Section 28 Can Reopen Self-Assessment and Reclassify Goods | CESTAT","datePublished":"2026-06-19T12:56:15+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat"},"wordCount":441,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/3.-SCN-Under-Section-28-Can-Reopen-Self-Assessment-and-Reclassify-Goods-CESTAT.jpg","articleSection":["Customs","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat","url":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat","name":"SCN Under Section 28 Can Reopen Self-Assessment and Reclassify Goods | CESTAT","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/3.-SCN-Under-Section-28-Can-Reopen-Self-Assessment-and-Reclassify-Goods-CESTAT.jpg","datePublished":"2026-06-19T12:56:15+00:00","description":"CESTAT held that an SCN under Section 28 can reopen self-assessment, reclassify goods and deny exemption without prior reassessment.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/3.-SCN-Under-Section-28-Can-Reopen-Self-Assessment-and-Reclassify-Goods-CESTAT.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/3.-SCN-Under-Section-28-Can-Reopen-Self-Assessment-and-Reclassify-Goods-CESTAT.jpg","width":920,"height":540,"caption":"Section 28 Reclassification of Goods"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/scn-under-section-28-can-reopen-self-assessment-and-reclassify-goods-cestat#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"SCN Under Section 28 Can Reopen Self-Assessment and Reclassify Goods | CESTAT"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a","name":"Centax","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","caption":"Centax"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/9693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=9693"}],"version-history":[{"count":3,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/9693\/revisions"}],"predecessor-version":[{"id":9703,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/9693\/revisions\/9703"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/9702"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=9693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=9693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=9693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}