https://www.taxtmi.com/caselaws?id=345521 The Court held that invoking Section 28 of the Customs Act without a final assessment under Section 18(2) was premature. It found a breach of natural justice in passing the impugned order and lack of jurisdiction in issuing the show-cause notice. Despite the availability of a statutory remedy, a writ petition was deemed maintainable. The impugned order was set aside, directing completion of assessment proceedings promptly. The Customs Authorities were instructed to take further steps if necessary, with the impugned order lacking jurisdiction and the show-cause notice being invalid. The case was disposed of with no costs awarded. en-us Thu, 06 Jul 2017 00:00:00 +0530 Thu, 28 Dec 2017 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345521 The Court held that invoking Section 28 of the Customs Act without a final assessment under Section 18(2) was premature. It found a breach of natural justice in passing the impugned order and lack of jurisdiction in issuing the show-cause notice. Despite the availability of a statutory remedy, a writ petition was deemed maintainable. The impugned order was set aside, directing completion of assessment proceedings promptly. The Customs Authorities were instructed to take further steps if necessary, with the impugned order lacking jurisdiction and the show-cause notice being invalid. The case was disposed of with no costs awarded. Case-Laws Customs Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345521