https://www.taxtmi.com/caselaws?id=45751 Demand notices for alleged short levy of customs duty were invalid where the customs authorities had not finally ascertained either the existence or the quantum of short levy. Section 39 of the Sea Customs Act, 1878 required a demand founded on a completed determination that duty had not been levied, had been short-levied, or had been erroneously refunded. Notices issued while account examination remained pending, and framed as provisional demands inviting further explanation and proof, showed that no final satisfaction had been reached. Such anticipatory demands fell outside the statutory power and were unenforceable in writ proceedings. en-us Fri, 28 Jul 1961 00:00:00 +0530 Tue, 13 Jul 2010 15:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45751 Demand notices for alleged short levy of customs duty were invalid where the customs authorities had not finally ascertained either the existence or the quantum of short levy. Section 39 of the Sea Customs Act, 1878 required a demand founded on a completed determination that duty had not been levied, had been short-levied, or had been erroneously refunded. Notices issued while account examination remained pending, and framed as provisional demands inviting further explanation and proof, showed that no final satisfaction had been reached. Such anticipatory demands fell outside the statutory power and were unenforceable in writ proceedings. Case-Laws Customs Fri, 28 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45751