TMI Blog2015 (10) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... ition – Further holds that bill of entry was filed and provisional assessment was made – Bond was executed demanding the differential duty and SCN was issued thereafter the assessment was finalised based on the documents available. Held That:- It is evident that neither there is any record of personal hearing nor there is a further record of a finalisation of the assessment and its communication to the Petitioner - Writ Petition succeeds and demand notice is quashed and set aside clarifying that in the event an order is passed in pursuance of SCN and after hearing the Petitioner, the Revenue can proceed to recover the tax or amounts due – Decided in favour of the Petitioner. - Writ Petition No. 6658 of 2014 - - - Dated:- 29-9-2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des, fungicides and hydrochloric acids after dissolving it. The Petitioner imported the goods weighing 100 metric ton and of the value set out in para 6 of the Petition. The details of the commercial invoice and bill of entry are set out and copies of the relevant documents are annexed as Annexures 'A' to 'D' to the Writ Petition. 7) The Petitioner relies upon a certain notification exempting the goods from customs duty. Concessional rate of duty was specified in the bill of entry relying upon this notification dated 1st March, 2002. It is the claim of the Petitioner that it submitted all the relevant documents to the Customs Department for assessment of the bill of entry. It also referred to certain view taken by this De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice is made or there is an assessment of the bill of entry in accordance with law, no such communication can be addressed nor any recovery can be effected. It is based on this and urging that the principles of natural justice have been violated that this Writ Petition is filed. 8) It is urged by Mr. Shah appearing on behalf of the Petitioner that a demand or recovery should precede a final assessment or any show cause notice is issued, then, an adjudication and order in furtherance thereof. However, all this has to be done after complying with the principles of natural justice, meaning thereby an opportunity of being heard to the Petitioner and duly considering its contention. In these circumstances, he would submit that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order in that behalf. If such an order has been passed, whether it was passed after hearing the Petitioner and when was it communicated to the Petitioner and whether a copy of the same can be placed on the file of this Writ Petition along with an affidavit of Respondent No. 3 or 4. To enable Mr.Kantharia to do the needful, stand over to 24th March, 2015. No further adjournment. 12) It is in pursuance of this order that an affidavit in reply has been filed. It is fairly conceded that a notice or communication was issued after finalisation of the bill of entry and a demand letter dated 6th May, 2011, along with a copy of finally assessed bill of entry, was issued by the Assistant Commissioner of Customs to the Petitioner. However, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued, then it is incumbent upon the Revenue to produce proof of any order finalising or confirming the demand in the show cause notice and then alone a recovery by coercive means is permissible. There are stages in a tax legislation. The tax is imposed and levied, assessed, collected and recovered. These very terms have been considered time and again in several judgments of this Court as also of the Hon'ble Supreme Court. At the stages preceding the collection and recovery, there is a valuation and assessment at which the Assessee has a right to object and to be heard on the objections raised. Before these objections are considered and dealt with there is no question of any confirmation of the demand or recovery and these are settled p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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