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    <title>2011 (7) TMI 436 - CESTAT, NEW DELHI</title>
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    <description>Recovery notices for interest under Section 142(1)(C)(ii) of the Customs Act were held premature where no prior order or communication had quantified the interest due. The provision presupposes an amount already determined as recoverable and due to the Government; in the absence of such prior quantification, recovery could not validly be initiated. The notices were therefore not maintainable, and the assessee succeeded.</description>
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    <pubDate>Mon, 04 Jul 2011 00:00:00 +0530</pubDate>
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      <title>2011 (7) TMI 436 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=207671</link>
      <description>Recovery notices for interest under Section 142(1)(C)(ii) of the Customs Act were held premature where no prior order or communication had quantified the interest due. The provision presupposes an amount already determined as recoverable and due to the Government; in the absence of such prior quantification, recovery could not validly be initiated. The notices were therefore not maintainable, and the assessee succeeded.</description>
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      <pubDate>Mon, 04 Jul 2011 00:00:00 +0530</pubDate>
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