https://www.taxtmi.com/caselaws?id=464506 The HC held Annexure H to be operative as a show-cause notice, set aside the impugned demand for lack of a personal hearing, and directed the Commissioner of Customs to afford the petitioner a personal hearing (within one month), seek clarification from the Assessing Officer on the nature of assessment, and thereafter pass orders in accordance with law. Any amounts collected shall be refunded only if the Commissioner, after the hearing and lawful determination, finds the collection not in accordance with law. The HC declined to bypass statutory administrative remedies. en-us Thu, 03 Mar 2011 00:00:00 +0530 Mon, 03 Nov 2025 15:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464506 The HC held Annexure H to be operative as a show-cause notice, set aside the impugned demand for lack of a personal hearing, and directed the Commissioner of Customs to afford the petitioner a personal hearing (within one month), seek clarification from the Assessing Officer on the nature of assessment, and thereafter pass orders in accordance with law. Any amounts collected shall be refunded only if the Commissioner, after the hearing and lawful determination, finds the collection not in accordance with law. The HC declined to bypass statutory administrative remedies. Case-Laws Customs Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464506