Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Interest demand - Delay in payment of duty - Liability to pay interest would accrue, even in the case of provisional assessment where the short payment of duty was made good before the final assessment order was issued - AT
Interest demand - Delay in payment of duty - Liability to pay interest would accrue, even in the case of provisional assessment where the short payment of duty was made good before the final assessment order was issued - AT
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