Home Case Index All Cases Customs Customs + AT Customs - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 1334 - CESTAT AHMEDABADValidity of SCN - recovery of amount of duty ascertained in the finalization of assessment of Bills of Entry - the proceedings of the show cause notice dropped on the ground that proceeding already going on against the final assessment of the Bills of Entry - HELD THAT:- The show cause notice in the present case was issued consequent to the finalization of the bills of entry. Since the respondent has not paid duty demand which is as per final assessment, even though the appellant have challenged the final assessment, the department is legally correct is issuing show cause notice. Therefore, the Commissioner only on the ground that the matter is being proceeded against finalization of the assessment should not have dropped the proceedings of show cause notice. Appeal allowed by way of remand.
|