https://www.taxtmi.com/article/detailed?id=1309 Show cause notices seeking confiscation, penalty, interest or recovery cannot be validly issued before finalisation of assessment; levy and penal provisions presuppose a completed assessment and only after final assessment can demands, penalties or confiscation be lawfully pursued - hence a demand-cum-show cause notice issued prior to final assessment is without jurisdiction and may be quashed. en-us Mon, 30 May 2011 18:55:45 +0530 Mon, 30 May 2011 18:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1309 Show cause notices seeking confiscation, penalty, interest or recovery cannot be validly issued before finalisation of assessment; levy and penal provisions presuppose a completed assessment and only after final assessment can demands, penalties or confiscation be lawfully pursued - hence a demand-cum-show cause notice issued prior to final assessment is without jurisdiction and may be quashed. Articles Customs - Import - Export - SEZ Mon, 30 May 2011 18:55:45 +0530 https://www.taxtmi.com/article/detailed?id=1309