https://www.taxtmi.com/article/detailed?id=8247 Recovery of tax or customs dues cannot lawfully proceed absent a finalized demand or statutory provision authorising provisional retention; show cause notice, adjudication and a confirmed demand are prerequisites before the revenue may appropriate amounts paid by an assessee. Payments made under coercion or alleged voluntary payments without a crystallised assessed liability cannot be lawfully retained by the department in the absence of statutory authority, and retention inconsistent with constitutional taxation principles may require restitution. en-us Wed, 21 Nov 2018 21:22:33 +0530 Wed, 21 Nov 2018 21:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8247 Recovery of tax or customs dues cannot lawfully proceed absent a finalized demand or statutory provision authorising provisional retention; show cause notice, adjudication and a confirmed demand are prerequisites before the revenue may appropriate amounts paid by an assessee. Payments made under coercion or alleged voluntary payments without a crystallised assessed liability cannot be lawfully retained by the department in the absence of statutory authority, and retention inconsistent with constitutional taxation principles may require restitution. Articles Customs - Import - Export - SEZ Wed, 21 Nov 2018 21:22:33 +0530 https://www.taxtmi.com/article/detailed?id=8247