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2006 (7) TMI 306 - HC - CustomsDispute in the present case pertains to the show cause notice issued by the Directorate of Revenue Intelligence unit of the customs department on 22-3-93 in respect of the goods admittedly cleared on provisional assessment basis. – Tribunal by impugned order held that the show cause notice under Section 28 and 124 of the Customs Act, 1962 would not be maintainable in respect of the provisionally assessed goods. The Tribunal further held that where the case is not covered by provisional assessment, the show cause notice issued by D.R.I. cannot be sustained because they are not the proper officers. - in the light of the Judgment of this Court in the case of Electron Textile Exports (P) Ltd. & Anr. the findings recorded by the Tribunal that the officers of D.R.I. are not entitled to issue show cause notice under Section 28 and 124 of the Customs Act cannot be sustained - However, in view of the finding given by the Tribunal that on the date on which the impugned show cause notice was issued, the goods were provisionally assessed, the impugned notice was not maintainable. Therefore, even if the D.R.I, had jurisdiction to issue show cause notice, in the facts of the present case, since the goods were provisionally assessed, there could not be any short levy and consequently show cause notice on the ground of short levy could not be issued.
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