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2016 (10) TMI 265 - HC - CustomsJurisdiction of Assessing Officer - validity of order of assessment - requirement on the part of custom authorities to serve notice under Section 28 of the Customs Act, 1962 prior to assessing the liability of the petitioner - statutory remedy of appeal available to petitioner to file appeal within the prescribed time limit - Held that: - The alleged non-issuance of notice under Section 28 itself does not vitiate the entire proceedings. It cannot be said that the assessing officer is acting without jurisdiction by not issuing an appropriate notice under Section 28 of the Act of 1962 in determining the liability of an assessee. The petitioner had ample opportunity to have such alleged irregularity corrected in a statutory appeal. The petitioner did not file the same within the time prescribed. A litigant who has allowed his alternative statutory remedy to go bye without affording any reasonable explanation for the same, should not be allowed to file a writ petition to assail such action - writ petition dismissed - decided against petitioner.
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