2014 (8) TMI 1055

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....notice at the very threshold. He submits that this show cause notice can neither be issued under Section 28 nor under Section 124 of the said Act. The imported goods were provisionally assessed to duty. Thereupon they were released. According to Mr. Mehta, final assessment was not carried out. Without carrying out the final assessment the above show cause notice could not have been issued according to it. He took me through Section 28 of the Customs Act, particularly to the meaning of "relevant date" as stated in Explanation 1 to the said section. The said Explanation is in the following terms.  "Explanation 1. - For the purpose of this Section, "relevant date" means -  (a) in a case where duty is not levied, or interest ....

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.... i.e., in absence of an adverse finding in the test results, usually no formal order finalizing assessment under Section 18(2) of the Customs Act, 1962 is issued, since such finalization of assessment without a change in the duty figure does not happen to be prejudicial to the interests of the importer. 7. Save and except what are matters on record I deny and dispute the statements made in the paragraphs 6 and 7 of the said affidavit. I state that the situation calls for any writ of or in the nature of mandamus commanding the respondent No. 1 to make final assessment of the bills of entry covered under the show cause notice, as the P.D. Test Bonds against those bills of entry have either already been finalized issuing formal orders t....