New Delhi, April 6 -- The customs authorities have said that Skoda Auto Volkswagen India Pvt. Ltd delayed the provisional assessment of tax evasion worth $1.4 billion (about Rs.11,526 crore) by not providing information promptly.

The customs commissioner rejected the automaker's challenge to the tax notice, asserting that the delays were "solely attributable to the company and not to any inaction on the part of the authorities", according to an affidavit filed before the Bombay High Court--Mint has reviewed a copy.

Skoda Auto approached the high court on 29 January, contesting the customs department's demand for duty at the Completely Knocked Down (CKD) rates on car components imported over the past 12 years. The department also issued ...