https://www.taxtmi.com/caselaws?id=760811 The CESTAT Ahmedabad addressed a case involving misdeclaration of imported polished marble slabs as unpolished slabs with excess quantity discovered during verification. The importer paid customs duty, interest, and penalty, requesting closure under Sections 28(5) and 28(6) of the Customs Act, 1962. The Commissioner rejected this, holding the show cause notice was premature for duty demand only. The CESTAT found uncertainty regarding whether goods were provisionally released or assessment was provisional, as these are distinct concepts affecting available remedies. The matter was remanded to the adjudicating authority to first determine the nature of proceedings and appropriate facts before deciding on amnesty provisions or finalizing assessment. en-us Fri, 25 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 10:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760811 The CESTAT Ahmedabad addressed a case involving misdeclaration of imported polished marble slabs as unpolished slabs with excess quantity discovered during verification. The importer paid customs duty, interest, and penalty, requesting closure under Sections 28(5) and 28(6) of the Customs Act, 1962. The Commissioner rejected this, holding the show cause notice was premature for duty demand only. The CESTAT found uncertainty regarding whether goods were provisionally released or assessment was provisional, as these are distinct concepts affecting available remedies. The matter was remanded to the adjudicating authority to first determine the nature of proceedings and appropriate facts before deciding on amnesty provisions or finalizing assessment. Case-Laws Customs Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760811