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HomeIndirect TaxesSCN For Customs Duty Payment Invalid Without Finalisation of Provisional Assessment: Karnataka...

SCN For Customs Duty Payment Invalid Without Finalisation of Provisional Assessment: Karnataka HC Orders Release of Areca Nuts

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The Karnataka High Court has ordered the release of areca nuts and held that the show cause notice (SCN) issued under Section 28 of the  Customs Act, 1962 issued for the payment of duties, interest, etc. is invalid without finalisation of provisional assessment. The bench of Justice S.R.Krishna Kumar has observed that even if provisional…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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