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TMI Blog2017 (4) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act, 1962 cannot be invoked until a final order of assessment has been passed. A provisional order of assessment will not suffice fulfillment of the requirement of Section 28 of the Customs Act, 1962 - a proceeding under Section 28 is maintainable in respect of the import from Nhava Sheva Port. The impugned show cause notice take into its wake, import through Durgapur also. So far as Durgapu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he consignment has been released. So far as Durgapur is concerned the Custom authority yet to assess the duty payable. The goods are presently lying seized by the Customs Authority of Durgapur. The petitioner has applied for provisional release, which has since been decided. The petitioner has not accepted such provisional assessment till date. He relies upon (2011) 1 CHN 381, (A.S. Syndicate (War ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority suffer from inherent lack of jurisdiction. A.S. Syndicate (supra) is of the view that, Section 28 of the Customs Act, 1962 cannot be invoked until a final order of assessment has been passed. A provisional order of assessment will not suffice fulfillment of the requirement of Section 28 of the Customs Act, 1962. ITC Ltd. (Supra) is on the provisions of Central Excise Act, 1944 and after co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities will not deal with the Durgapur imports by the impugned show cause notice. The Customs authorities are at liberty to proceed in respect of Durgapur in accordance with law. It is clarified that this order will not prevent the custom authority to recover any duties under any account, in accordance with law. W.P. 8120 (W) of 2017 is disposed of. No order as to costs. Urgent photostat webs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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