https://www.taxtmi.com/caselaws?id=164586 Customs authorities could not insist on Form D for flower seeds imported through the postal channel where the competent agricultural authority had later relaxed the permit requirement and issued a clarification; the customs exemption had to be read consistently with that relaxation, so the superseded condition could not be enforced. A short-levy show-cause notice issued before final assessment was also premature, because liability had not yet crystallised and the statutory precondition for invoking the notice machinery was absent. The demand proceedings were therefore unsustainable and the challenged action was set aside. en-us Tue, 08 Feb 1994 00:00:00 +0530 Sat, 26 Apr 2014 18:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164586 Customs authorities could not insist on Form D for flower seeds imported through the postal channel where the competent agricultural authority had later relaxed the permit requirement and issued a clarification; the customs exemption had to be read consistently with that relaxation, so the superseded condition could not be enforced. A short-levy show-cause notice issued before final assessment was also premature, because liability had not yet crystallised and the statutory precondition for invoking the notice machinery was absent. The demand proceedings were therefore unsustainable and the challenged action was set aside. Case-Laws Customs Tue, 08 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164586