2016 (11) TMI 134

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....e petitioner has challenged issuance of show-cause notice dated 20th March, 2010 under section 124 read with section 28 of the Customs Act, 1962 as in excess of the power and jurisdiction of the issuing authority. 2. Mr. Chowdhury, learned advocate appears on behalf of petitioner and relies on order dated 25th February, 2010 made in the petitioner's earlier writ petition, disposing of the same. T....

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....for the period provided to be made applicable by the provisions. Final assessment not having been made, there cannot be issuance of a show-cause notice under the said section within the period prescribed from the relevant date, since there is no relevant date in the present case as final assessment and adjustment has not been made. 3. Ms. Bhargava, learned advocate appears on behalf of Customs an....