https://www.taxtmi.com/caselaws?id=155239 The appeal involved a challenge against the Commissioner's decision to withdraw a show-cause notice demanding duty and proposing confiscation and penalty under the Customs Act. The Commissioner's actions were upheld as lawful since duty demand is impermissible until final assessments are completed, even without test reports. As the assessments were provisional and not finalized, the proposed confiscation and penalty were deemed premature and were rightly dropped. Therefore, the Commissioner's decision was affirmed, and the appeals against it were dismissed. en-us Wed, 07 Oct 2009 00:00:00 +0530 Mon, 02 Sep 2013 15:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155239 The appeal involved a challenge against the Commissioner's decision to withdraw a show-cause notice demanding duty and proposing confiscation and penalty under the Customs Act. The Commissioner's actions were upheld as lawful since duty demand is impermissible until final assessments are completed, even without test reports. As the assessments were provisional and not finalized, the proposed confiscation and penalty were deemed premature and were rightly dropped. Therefore, the Commissioner's decision was affirmed, and the appeals against it were dismissed. Case-Laws Customs Wed, 07 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155239