https://www.taxtmi.com/caselaws?id=46193 Demand notices issued in line with a Supreme Court ruling could not be challenged by relying on an earlier Division Bench order that merely followed a Full Bench view later overruled by the Supreme Court; the Supreme Court had already settled the relevant date for levy of customs duty, so the earlier order gave no independent basis to resist the demand. The objection that the impugned notice was invalid for lack of a show cause notice was also not entertained, because the dispute had already been concluded in the connected matter and any further clarification or relief had to be sought from the Supreme Court. The writ petitions accordingly did not succeed, and the demand notices remained undisturbed. en-us Mon, 01 Oct 2001 00:00:00 +0530 Fri, 16 Jul 2010 13:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46193 Demand notices issued in line with a Supreme Court ruling could not be challenged by relying on an earlier Division Bench order that merely followed a Full Bench view later overruled by the Supreme Court; the Supreme Court had already settled the relevant date for levy of customs duty, so the earlier order gave no independent basis to resist the demand. The objection that the impugned notice was invalid for lack of a show cause notice was also not entertained, because the dispute had already been concluded in the connected matter and any further clarification or relief had to be sought from the Supreme Court. The writ petitions accordingly did not succeed, and the demand notices remained undisturbed. Case-Laws Customs Mon, 01 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46193