https://www.taxtmi.com/caselaws?id=206177 The court set aside and quashed the demand-cum-show cause notice issued under Section 28 of the Customs Act, 1962, as it was deemed premature without a final assessment. The petitioners' challenge to the notice was upheld, emphasizing that responding to the notice did not prevent them from contesting its validity. The court highlighted the necessity of completing final assessment before imposing confiscation, penalty, or interest, ultimately ruling in favor of the petitioners and disposing of the writ application. en-us Fri, 04 Dec 2009 00:00:00 +0530 Mon, 17 Oct 2011 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206177 The court set aside and quashed the demand-cum-show cause notice issued under Section 28 of the Customs Act, 1962, as it was deemed premature without a final assessment. The petitioners' challenge to the notice was upheld, emphasizing that responding to the notice did not prevent them from contesting its validity. The court highlighted the necessity of completing final assessment before imposing confiscation, penalty, or interest, ultimately ruling in favor of the petitioners and disposing of the writ application. Case-Laws Customs Fri, 04 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206177