https://www.taxtmi.com/caselaws?id=763894 The Karnataka HC addressed whether authorities can issue simultaneous notices under Sections 18 and 28(4) of the Customs Act, 1962. The court concluded that a notice under Section 28(4) is premature without completing the provisional assessment under Section 18. Thus, the Section 28(4) notice was set aside until the provisional assessment is completed. The petitioner was granted six weeks to respond to the Section 18 notice, and the respondents were directed to assess the goods' value within four weeks of receiving the response. The court allowed for a possible reissuance of the Section 28(4) notice post-assessment. en-us Wed, 20 Nov 2024 00:00:00 +0530 Tue, 31 Dec 2024 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763894 The Karnataka HC addressed whether authorities can issue simultaneous notices under Sections 18 and 28(4) of the Customs Act, 1962. The court concluded that a notice under Section 28(4) is premature without completing the provisional assessment under Section 18. Thus, the Section 28(4) notice was set aside until the provisional assessment is completed. The petitioner was granted six weeks to respond to the Section 18 notice, and the respondents were directed to assess the goods' value within four weeks of receiving the response. The court allowed for a possible reissuance of the Section 28(4) notice post-assessment. Case-Laws Customs Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763894