https://www.taxtmi.com/caselaws?id=755342 Where bills of entry were only provisionally assessed under Section 18 of the Customs Act, a demand notice under Section 28 for duty recovery, along with confiscation and penalties, was held premature because final assessment had to be completed first before any short-levy or non-levy claim could arise. The Tribunal also held that punitive action could not be sustained at the provisional stage. The ex parte adjudication was further found procedurally unfair because the noticees were not given an adequate opportunity to respond, and the request to explore settlement was not properly considered. The impugned order was therefore set aside and the assessee succeeded. en-us Tue, 09 Jul 2024 00:00:00 +0530 Wed, 10 Jul 2024 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755342 Where bills of entry were only provisionally assessed under Section 18 of the Customs Act, a demand notice under Section 28 for duty recovery, along with confiscation and penalties, was held premature because final assessment had to be completed first before any short-levy or non-levy claim could arise. The Tribunal also held that punitive action could not be sustained at the provisional stage. The ex parte adjudication was further found procedurally unfair because the noticees were not given an adequate opportunity to respond, and the request to explore settlement was not properly considered. The impugned order was therefore set aside and the assessee succeeded. Case-Laws Customs Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755342