https://www.taxtmi.com/caselaws?id=333245 The Court dismissed the writ petition challenging an order by the Customs, Excise and Service Tax Appellate Tribunal for assessing liability without issuing a notice under Section 28 of the Customs Act, 1962. The petitioner failed to file an appeal within the prescribed time frame despite being aware of the assessment order. The Court held that the non-issuance of a notice did not invalidate the proceedings entirely and emphasized the availability of a statutory remedy through an appeal to the Division Bench under Section 130 of the Customs Act, which the petitioner did not pursue within the specified period. Consequently, the Court found no merit in the writ petition and dismissed it without costs. en-us Thu, 22 Sep 2016 00:00:00 +0530 Sat, 07 Jan 2017 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333245 The Court dismissed the writ petition challenging an order by the Customs, Excise and Service Tax Appellate Tribunal for assessing liability without issuing a notice under Section 28 of the Customs Act, 1962. The petitioner failed to file an appeal within the prescribed time frame despite being aware of the assessment order. The Court held that the non-issuance of a notice did not invalidate the proceedings entirely and emphasized the availability of a statutory remedy through an appeal to the Division Bench under Section 130 of the Customs Act, which the petitioner did not pursue within the specified period. Consequently, the Court found no merit in the writ petition and dismissed it without costs. Case-Laws Customs Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333245