https://www.taxtmi.com/caselaws?id=75234 The High Court determined that the show cause notice issued by the Directorate of Revenue Intelligence (DRI) under the Customs Act was invalid due to the goods being provisionally assessed, thus eliminating any short levy. Despite acknowledging the authority of DRI officials to issue such notices, the Court emphasized that the provisional assessment status rendered the notice groundless. Consequently, the Court dismissed the case without costs, affirming the invalidity of the notice in light of the provisional assessment situation. en-us Wed, 12 Jul 2006 00:00:00 +0530 Wed, 31 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75234 The High Court determined that the show cause notice issued by the Directorate of Revenue Intelligence (DRI) under the Customs Act was invalid due to the goods being provisionally assessed, thus eliminating any short levy. Despite acknowledging the authority of DRI officials to issue such notices, the Court emphasized that the provisional assessment status rendered the notice groundless. Consequently, the Court dismissed the case without costs, affirming the invalidity of the notice in light of the provisional assessment situation. Case-Laws Customs Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75234