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2017 (4) TMI 1237 - HC - CustomsProvisional order of assessment - Section 28 of the Customs Act, 1962 - seizure of imported Betel Nuts - Held that: - Section 28 of the Customs Act, 1962 cannot be invoked until a final order of assessment has been passed. A provisional order of assessment will not suffice fulfillment of the requirement of Section 28 of the Customs Act, 1962 - 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 - interest of justice will be sub-served by allowing the proceeding under that the impugned order of show cause so far as Nhava Sheva is concerned - appeal dismissed - decided against appellant.
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