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2014 (8) TMI 1055 - CALCUTTA HIGH COURTDemand of Customs duty - imported goods were provisionally assessed to duty - Petitioner contended that final assessment was not carried out and without carrying out the final assessment the demand show cause notice could not have been issued according to it - Held that:- according to the department there was final assessment. So the submission of the petitioner is not accepted, that assuming that there is only provisional assessment, no other step apart from final assessment can be taken. Provisionally assessed goods are required to be finally assessed under Section 18 of the Customs Act, 1962 but that provision assumes that there is no complaint regarding the goods or the importer. Here, respondent points out that there is an allegation of misdeclaration regarding the value of the goods. In such a case the department is empowered to issue a show cause notice under Section 124 of the Customs Act, 1962 read with Section 111 thereof. But it does appear that although from all practical purposes the final assessment had been made of the goods but such final assessment was taken to be “deemed”. There was no final order of assessment. Therefore, the department is enjoined to pass formal order of assessment. Section 28 of the Act would apply to the writ petitioner accordingly. No reason found to set aside and quash the show cause notice. Application disposed of
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