https://www.taxtmi.com/caselaws?id=286250 The High Court of Madras, in a judgment by Hon'ble Dr. Justice Anita Sumanth, considered an assessment order based on a show cause notice for payment of differential duty and interest before the notice. The court examined the applicability of Section 28(2) of the Customs Act, which prohibits issuing a show cause notice once duty and interest are paid and reported to the proper officer. Consequently, the court granted an interim stay and scheduled further proceedings, emphasizing adherence to procedural requirements to avoid redundant enforcement actions. en-us Wed, 27 Feb 2019 00:00:00 +0530 Tue, 18 Feb 2020 08:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286250 The High Court of Madras, in a judgment by Hon'ble Dr. Justice Anita Sumanth, considered an assessment order based on a show cause notice for payment of differential duty and interest before the notice. The court examined the applicability of Section 28(2) of the Customs Act, which prohibits issuing a show cause notice once duty and interest are paid and reported to the proper officer. Consequently, the court granted an interim stay and scheduled further proceedings, emphasizing adherence to procedural requirements to avoid redundant enforcement actions. Case-Laws Customs Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286250