https://www.taxtmi.com/caselaws?id=277872 A provisional quantification of customs duty made only to permit clearance of goods under a court-approved interim arrangement does not amount to a final determination of tax arrears or a notice of demand for the Kar Vivad Samadhan Scheme. Endorsements on bills of entry made for that limited purpose were not assessment orders under the Customs Act, and later final assessment confirmed that no determinative liability existed on the declaration date. A notice issued in respect of one bill of entry also did not satisfy the Scheme where it related only to the interim arrangement and was kept in abeyance. The declaration therefore fell outside the eligible class of arrears and was excluded under Section 95(ii)(b). en-us Fri, 31 Mar 2006 00:00:00 +0530 Thu, 27 Dec 2018 15:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277872 A provisional quantification of customs duty made only to permit clearance of goods under a court-approved interim arrangement does not amount to a final determination of tax arrears or a notice of demand for the Kar Vivad Samadhan Scheme. Endorsements on bills of entry made for that limited purpose were not assessment orders under the Customs Act, and later final assessment confirmed that no determinative liability existed on the declaration date. A notice issued in respect of one bill of entry also did not satisfy the Scheme where it related only to the interim arrangement and was kept in abeyance. The declaration therefore fell outside the eligible class of arrears and was excluded under Section 95(ii)(b). Case-Laws Customs Fri, 31 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277872