1997 (5) TMI 57

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....ssistant Commissioner of Customs, the respondent No. 2 in this petition has been challenged by the petitioners on a number of grounds. When this petition was taken up for consideration today. Mr. N.C. Roy Chowdhury, Advocate appearing for the respondents brought it to the notice of this Court that in the meanwhile an order has been passed on 26th March, 1997 whereby the Commissioner of Customs whi....

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.... provisionally paying the duty on the basis of the value as assessed by the respondents. 2.The order passed by the Commissioner of Customs on 26th March, 1997 is the final adjudication order. The impugned show cause notice dated 27th February, 1997 has also merged in that order. The petitioner has an equally efficacious and alternative remedy of preferring an appeal against the adjudication ord....