https://www.taxtmi.com/caselaws?id=220148 The Tribunal held in favor of the appellant, ruling that the differential duty was not validly demanded post finalization of assessment. The show-cause notice issued provided an opportunity for the appellant to challenge the duty amount, aligning with Customs Act provisions on duty payment timelines. The Tribunal emphasized that finalization of assessment did not require immediate challenge by the importer, allowing the appellant to contest the duty post-notice issuance. The impugned order deeming the assessment final and the notice invalid was unsustainable, granting relief to the appellant as per legal provisions. en-us Mon, 25 Jun 2012 00:00:00 +0530 Sat, 12 Jan 2013 12:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220148 The Tribunal held in favor of the appellant, ruling that the differential duty was not validly demanded post finalization of assessment. The show-cause notice issued provided an opportunity for the appellant to challenge the duty amount, aligning with Customs Act provisions on duty payment timelines. The Tribunal emphasized that finalization of assessment did not require immediate challenge by the importer, allowing the appellant to contest the duty post-notice issuance. The impugned order deeming the assessment final and the notice invalid was unsustainable, granting relief to the appellant as per legal provisions. Case-Laws Customs Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220148