2015 (11) TMI 950

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....sailed the showcause notice on the ground that the same is issued under section 28 read with section 124 of the Customs Act before final assessment is made under section 18 of the said Act. The petitioner relies upon a judgement of this Court in the case of A.S. Syndicate (Warehousing) P. Ltd. vs. Commissioner of Customs (Port) reported in 2011 (267) E.L.T. 469 (Cal.) to the proposition that the s....

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....ent has already been made but since a factual dispute is raised as to whether the final assessment has been made or not this Court feels that the matter should be decided upon exchange of affidavits. In view of the exposition of law laid down in the aforesaid two reports this Court feels that the petitioner is entitled to an interim protection as he has made out a prima facie case. The respondent ....