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2018 (12) TMI 1370
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....Respondent. P.C.: 1. Considering the issues involved, petition is taken up for final disposal at this stage. Petition has a checkered history. We may however refer to the relevant facts in brief. 2. The petitioner imports segments and blades. The question of the correct value of the imported goods become a subject matter of depute between the petitioner and the Custom Authorities. For the....
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....e Commissioner of Customs has issued a communication dated 9th October, 2018 directing the Customs Authorities to clear the future consignments of the petitioner of the said goods by assessing the value at the rate of Rs. 1,200/per kg. 3. Counsel for the petitioner submitted that the authorities on one hand are not finalizing the assessment of the past imports and for the future, provision clea....
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....d. In fact, the show cause notice is also not issued. If, as was pointed out to us, the Department had already passed an order of assessment without notice to the petitioner, we do not understand why the Department cannot atleast be ready with full material to enable the adjudicating authority to issue show cause notice. On one hand, there is thus considerable delay in finalizing the assessment of....