Decision on goods that are yet to be provisionally assessed is premature intervention: CESTAT quashes customs duty demand [Read Order]

By Yogitha S. Yogesh - On October 12, 2023 7:30 pm - 2 mins read
Decision - goods - provisionally assessed - premature intervention-CESTAT - customs duty demand-TAXSCAN

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed customs duty demand and held that decision on goods that are yet to be provisionally assessed is premature intervention. The original order was passed, accepting the invoice value, came up for review on expiry of three years and renewal thereof, in…

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