2017 (4) TMI 1237

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....spondent : Kaushik Dey, Uday Sankar Bhattacharya, Bhaskar Prosad Banerjee ORDER The petitioner assails a show cause notice dated February 22, 2017 issued by the Customs Authority under Section 28 of the Customs Act, 1962. Learned senior advocate for the petitioner submits that the petitioner had imported betel nuts from Srilanka under the Indo Srilanka Treaty. He submits that the imports ....

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....rt from Nhava Sheva Port is concerned the assessment has been done. Therefore, the Court should not interfere with the impugned show cause notice at least to that extent. I have considered the rival contentions of the parties and the materials made available in the record. Courts are required to be interfering with a show cause notice. However, Courts are required to interfere with the sh....

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....r declared duty. Therefore, a proceeding under Section 28 is maintainable in respect of the import from Nhava Sheva Port. The impugned show cause notice take into its wake, import through Durgapur also. So far as Durgapur is concerned the final assessment is yet to be made. In such circumstances, interest of justice will be sub-served by allowing the proceeding under that the impugned order of ....