COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI Vs. MAHESH INDIA

JUDGEMENT

(1.) This application filed by the revenue under Section 130A of the Customs Act, 1962 was admitted on 24th February, 2005 on the following substantial questions of law :-

(2.) The dispute in the present case pertains to the show cause notice issued by the Directorate of Revenue Intelligence unit of the customs department ( D.R.I.' for short) on 22-3-93 in respect of the goods admittedly cleared on provisional assessment basis.

(3.) By an order-in-original dated 9th February, 1996, the Commissioner of Customs, Mumbai had held that the above show cause notice issued by DRI was bad in law because the goods were provisionally assessed and moreover final assessment order has been passed on 22-6-94 that is after the impugned snow cause notice by DRI.