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2008 (2) TMI 418 - HC - CustomsProvisional Assessment – powers and rights – The case of the petitioner in this writ petition, which is sought to be made out by Mr. Chowdhury is that the provisional assessment can be claimed as a matter of right - held that – no attempt has been made by the petitioner to satisfy the Customs Authorities as regards subsistence of a case for exercise of their power under Section 18 of the Act - Sufficient opportunity was given to the petitioner - . There is no complain of violation of the principles of natural justice in the present case. - conditions stipulated in Section 18(1) of the Act would have to be satisfied before the Customs authorities decide to make provisional assessment in terms of the aforesaid provision. A notification issued under the statute in any event cannot override the provisions of the Act - The writ petition dismissed.
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