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2019 (4) TMI 1095 - AT - CustomsValidity of SCN - SCN issued under the provisions of Section 28 of the Customs Act without the assessment being finalised under Section 18(2) of the Customs Act - demand along with penalty - HELD THAT:- The SCN was issued under the provisions of Section 28 of the Customs Act and also proposing the levy of interest, imposition of penalty under the various provisions of the Act. In the SCN, there is no whisper about the consignment having been assessed provisionally and proposed to be finalised by considering the test report obtained from the CRCL. The appropriate course would have been to consider the test report and apply the same to the imported consignment with a notice to finalise the same under the provisions of the Customs Act. It is completely against the provisions of the Custom Act to issue the Show Cause Notice under the provisions of Section 28 of the Customs Act without the assessment being finalised under Section 18(2) of the Customs Act. Revenue has not brought any other decision in support of the impugned order, that as to how without the final assessment, which at the first instance, has been made provisional the demand can be issued - This is act of respondent Commissioner under Section 28 of the Customs Act in contravention of the provisions of Section 18(2) of the Act, and is not sustainable. Appeal allowed - decided in favor of appellant.
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