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2015 (11) TMI 950 - HC - CustomsValidity of SCN u/s section 28 read with section 124 - final assessment not done - Held that:- Respondents states that the show cause notice clearly indicates that final assessment has already been made but since a factual dispute is raised as to whether the final assessment has been made or not this Court feels that the matter should be decided upon exchange of affidavits. In view of the exposition of law laid down in the two reports this Court feels that the petitioner is entitled to an interim protection as he has made out a prima facie case. The respondent authorities are restrained from taking any steps or further steps on the basis of the impugned show cause notice for a period of eight weeks from date or a further order whichever is earlier - Stay granted.
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