https://www.taxtmi.com/caselaws?id=182454 The Court found that the show cause-cum-demand notice issued under the Customs Act was valid, rejecting the petitioner's argument that final duty assessment was a prerequisite. Despite deeming final assessments to have occurred, the absence of a formal order necessitated further action by the department. Section 28 of the Act was deemed applicable, and the show cause notice was directed for adjudication within three months. The Court emphasized the petitioner's right to contest the demand during adjudication, ensuring a fair process and reasoned decision by the authorities. en-us Tue, 12 Aug 2014 00:00:00 +0530 Wed, 11 May 2016 10:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182454 The Court found that the show cause-cum-demand notice issued under the Customs Act was valid, rejecting the petitioner's argument that final duty assessment was a prerequisite. Despite deeming final assessments to have occurred, the absence of a formal order necessitated further action by the department. Section 28 of the Act was deemed applicable, and the show cause notice was directed for adjudication within three months. The Court emphasized the petitioner's right to contest the demand during adjudication, ensuring a fair process and reasoned decision by the authorities. Case-Laws Customs Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182454