https://www.taxtmi.com/caselaws?id=262325 For purposes of the Kar Vivad Samadhan Scheme, a quantified and served endorsement on a Bill of Entry calling for payment of additional customs duty amounted to a notice of demand, even though it was not issued through a formal show-cause adjudication. The Scheme was aimed at settling unpaid quantified tax arrears, so Section 95(ii)(b) did not bar the assessee. The earlier writ petition was treated as not finally concluded in a practical sense relevant to the Scheme, and Section 95(ii)(c) also did not prevent eligibility. The declaration was therefore entitled to the statutory benefit sought. en-us Tue, 04 Aug 2015 00:00:00 +0530 Sat, 03 Oct 2015 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262325 For purposes of the Kar Vivad Samadhan Scheme, a quantified and served endorsement on a Bill of Entry calling for payment of additional customs duty amounted to a notice of demand, even though it was not issued through a formal show-cause adjudication. The Scheme was aimed at settling unpaid quantified tax arrears, so Section 95(ii)(b) did not bar the assessee. The earlier writ petition was treated as not finally concluded in a practical sense relevant to the Scheme, and Section 95(ii)(c) also did not prevent eligibility. The declaration was therefore entitled to the statutory benefit sought. Case-Laws Customs Tue, 04 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262325