https://www.taxtmi.com/caselaws?id=205141 The Tribunal held that a Show Cause Notice endorsed on Bills of Entry does not constitute final assessment, emphasizing the need for proper adjudication. The Revenue's appeal, seeking enhanced value adoption due to lack of importer challenge, was rejected as the declared price remained unchanged in the assessed Bills of Entry. The Tribunal underscored that Show Cause Notices do not confirm demand but serve as proposals for adjudication. Failure to challenge lower authorities' decisions on merit led to the dismissal of Revenue's appeals, highlighting adherence to assessment procedures and legal principles in customs matters. en-us Fri, 29 Apr 2011 00:00:00 +0530 Wed, 29 Aug 2012 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205141 The Tribunal held that a Show Cause Notice endorsed on Bills of Entry does not constitute final assessment, emphasizing the need for proper adjudication. The Revenue's appeal, seeking enhanced value adoption due to lack of importer challenge, was rejected as the declared price remained unchanged in the assessed Bills of Entry. The Tribunal underscored that Show Cause Notices do not confirm demand but serve as proposals for adjudication. Failure to challenge lower authorities' decisions on merit led to the dismissal of Revenue's appeals, highlighting adherence to assessment procedures and legal principles in customs matters. Case-Laws Customs Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205141