https://www.taxtmi.com/caselaws?id=344785 The Tribunal held that proceedings initiated under Section 28 of the Customs Act before finalizing provisionally assessed bills of entry were not sustainable. As duty liability had not been determined, there was no short levy or non-levy to trigger Section 28. Referring to relevant judgments, the Tribunal concluded that penalty proceedings cannot precede completion of assessment proceedings. Therefore, the Tribunal found in favor of the appellants, stating that the Department could take appropriate action after finalizing the bills of entry. en-us Wed, 31 May 2017 00:00:00 +0530 Thu, 28 Dec 2017 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344785 The Tribunal held that proceedings initiated under Section 28 of the Customs Act before finalizing provisionally assessed bills of entry were not sustainable. As duty liability had not been determined, there was no short levy or non-levy to trigger Section 28. Referring to relevant judgments, the Tribunal concluded that penalty proceedings cannot precede completion of assessment proceedings. Therefore, the Tribunal found in favor of the appellants, stating that the Department could take appropriate action after finalizing the bills of entry. Case-Laws Customs Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344785