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Customs - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Issuance of SCN when assessments were provisional - even if ...


Show Cause Notice Valid with Provisional Assessments, Even Amid Short-Levy Dispute; Separate from Final Assessment Process.

March 27, 2014

Case Laws     Customs     AT

Issuance of SCN when assessments were provisional - even if short-levy is disputed, notice issued, adjudicated, the finalization of provisional assessment or assessment process as per the document can be a separate subject and in both cases issues involved will be different. - AT

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