2021 (2) TMI 905 - PUNJAB AND HARYANA HIGH COURT - Customs

Head Note / Extract:
Seeking finalization of provisionally assessed bills of entry, beyond a period of 8-9 years - import of Pressed Distillated - Section 18(1)(b) of the Customs Act 1962 - HELD THAT:- In the case of M/S GPI TEXTILES LIMITED VERSUS UNION OF INDIA AND OTHERS [2018 (9) TMI 25 - PUNJAB & HARYANA HIGH COURT], it was held that The notices in the present cases having been issued more than decade back and the proceedings having not been concluded within reasonable time, the same deserves to be quashed. The impugned notices for framing final assessment of provisional assessment are hereby quashed - petition allowed.