2016 (11) TMI 134

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..... ving been made, there cannot be issuance of a show-cause notice under the said section within the period prescribed from the relevant date, since there is no relevant date in the present case as final assessment and adjustment has not been made - Held that: - The discovery made by Customs recording mis-declaration might give rise to issuance of a show-cause notice to that effect but the present sh .....

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..... ssessment not made with respect to 35 Bills of Entry in connection with imported goods, in view of the test report having been received, there is no difficulty in concluding final assessment proceedings and such should be concluded. Mr. Chowdhury submits, final assessment has yet not been made by the proper officer. He submits, there can be no question of application of the provision of section 12 .....

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..... the issuance of the show-cause notice. in adjudication of the show cause notice, order in original dated 1st April, 2010 bears the admission of the petitioner regarding such mis-declaration. 4. The show-cause notice issued under section 124 read with section 28 of the Customs Act, 1962 appears to be misconceived in the facts and circumstances recorded above. The discovery made by Customs record .....

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