9911796707
TMI Blog2024 (12) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... ng goods into India. The Authorities concerned have issued a show cause notice to the petitioner under Section 18 of The Customs Act, 1962 (for short 'Act') on the ground that the goods have not been valued properly and the customs duty has not been paid adequately. The petitioner is yet to reply for the said notice. 2. In the meanwhile, before provisional assessment of the duty as contemplated under Section 18 of the Act, the Authorities concerned have issued a demand cum show cause notice under Section 28 (4) read with Section 124 of the Act, which pertains to recovery of duties not levied or not paid or short levied or short paid or erroneously refunded. Being aggrieved by the same, the present writ petition is filed, wherein bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proper officer may direct that the duty leviable on such goods may, pending the production of such documents or furnishing of such information or completion of such test or enquiry, be assessed provisionally if the importer or the exporter, as the case may be, furnishes such security as the proper officer deems fit for the payment of the deficiency, if any, between the duty finally assessed and the duty provisionally assessed." Section 28 (4) of the Act reads as under: "Where any duty has not been (levied or not paid or has been short-levied o short-paid) or erroneously refunded, or interest payable has not been paid, part-paid or erroneously refunded, by reason of, - (a) collusion; or (b) any willful mis-statement; or (c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Annexure-M is a show cause notice issued under Section 18 of the Act and the petitioner is required to reply for the said notice. It is not the case of the petitioner that the said notice has been issued by an Authority / Officer, who has no jurisdiction to issue the said notice. Under the said circumstances, interfering with issuance of the said notice by this Court does not arise. However, in respect of the notice issued under Section 28 (4) of the Act, under the given facts and circumstances of the case, there has to be assessment of the value of the goods and the duty payable by the Authorities concerned before issuance of such notice. Admittedly, the same has not happened insofar as it relates to certain goods mentioned in the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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