https://www.taxtmi.com/caselaws?id=471858 Section 18(2) of the Customs Act requires provisional export assessments to be finalised and the duty payable adjusted before liability for short levy, non-levy or consequential penalties may be considered. A show cause notice and consequential order issued before completion of that process are unsustainable. Investigation material may nevertheless be used while finalising assessments, provided it is disclosed to the exporter and the exporter receives an opportunity to submit a written response and be heard personally. The jurisdictional Assistant Commissioner must complete lawful finalisation before initiating action for duty shortfall or penalty. en-us Fri, 05 Dec 2025 00:00:00 +0530 Tue, 22 Sep 2026 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471858 Section 18(2) of the Customs Act requires provisional export assessments to be finalised and the duty payable adjusted before liability for short levy, non-levy or consequential penalties may be considered. A show cause notice and consequential order issued before completion of that process are unsustainable. Investigation material may nevertheless be used while finalising assessments, provided it is disclosed to the exporter and the exporter receives an opportunity to submit a written response and be heard personally. The jurisdictional Assistant Commissioner must complete lawful finalisation before initiating action for duty shortfall or penalty. Case-Laws Customs Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471858