https://www.taxtmi.com/caselaws?id=46438 A non-statutory advisory letter from the Directorate General of Foreign Trade calling on an importer to pay customs duty and surrender a licence did not amount to a demand notice or show cause notice under the Customs Act, 1962. Because the letter did not create an enforceable liability and no amount had become due and payable in the statutory sense, it could not constitute a tax arrear for the Kar Vivad Samadhan Scheme, 1998. The Scheme applied only where tax arrears were already determined as payable or arose from a statutory notice issued on or before 31 March 1998, so the petitioner was not entitled to its benefit. en-us Thu, 25 May 2000 00:00:00 +0530 Sat, 17 Jul 2010 18:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46438 A non-statutory advisory letter from the Directorate General of Foreign Trade calling on an importer to pay customs duty and surrender a licence did not amount to a demand notice or show cause notice under the Customs Act, 1962. Because the letter did not create an enforceable liability and no amount had become due and payable in the statutory sense, it could not constitute a tax arrear for the Kar Vivad Samadhan Scheme, 1998. The Scheme applied only where tax arrears were already determined as payable or arose from a statutory notice issued on or before 31 March 1998, so the petitioner was not entitled to its benefit. Case-Laws Customs Thu, 25 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46438