https://www.taxtmi.com/caselaws?id=47904 Interest and consequential penalty under the Customs Act, 1962 were held unsustainable where the original assessment order, based on the bills of entry, had not been challenged. The Tribunal reasoned that a show cause notice invoking interest under Section 61(2) read with Section 28 could not stand unless the assessment itself was first disturbed. On that basis, the assessee's challenge succeeded and the Tribunal's view was upheld. en-us Tue, 29 Aug 2006 00:00:00 +0530 Sat, 31 Jul 2010 14:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47904 Interest and consequential penalty under the Customs Act, 1962 were held unsustainable where the original assessment order, based on the bills of entry, had not been challenged. The Tribunal reasoned that a show cause notice invoking interest under Section 61(2) read with Section 28 could not stand unless the assessment itself was first disturbed. On that basis, the assessee's challenge succeeded and the Tribunal's view was upheld. Case-Laws Customs Tue, 29 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47904