Home Case Index All Cases Customs Customs + AT Customs - 2022 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 443 - AT - CustomsRejection of request of provisional assessment - Respondent was entitled to deduction of discounts known at the time of clearance of goods from the depot but quantified later on - HELD THAT:- The Tribunal placed reliance upon the decisions of the Supreme Court in UNION OF INDIA & OTHERS VERSUS BOMBAY TYRES INTERNATIONAL PVT. LTD. [1983 (11) TMI 70 - SUPREME COURT] and GOVERNMENT OF INDIA VERSUS MADRAS RUBBER FACTORY LTD. [1995 (5) TMI 28 - SUPREME COURT] where it was held that at the time of clearance of goods, since there is no quantification of demand, provisional assessment needs to be resorted to. The two decision of the Tribunal, on which reliance has been placed by learned authorized representative appearing for the department, would not be applicable in the present case as they do not deal with discounts which though known at the time of clearance of the goods cannot be quantified at that stage and are quantified later. The appeal filed by the department deserves to be dismissed and is dismissed.
|