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1. Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a...

2. An assessment which is provisional, is provisional for all purposes. There is no provision in law to treat the same assessment as provisional for one purpose and final...

3. Multiple assessments in the same Bills of Entry - Finalization of provisional assessment - The Tribunal clarified that the Customs Act allows for reassessment before...

4. Provisional assessment - ship demurrage charges - if the assessment is left open for questions of valuation, and subsequently it is found that the classification also...

5. Provisional attachment - Section 83 of the HPGST Act - once the final order of assessment is passed under Section 74 the order of provisional attachment must cease to...

6. Final antidumping duty imposed after expiry of provisional notification with retrospective effect is valid

7. Provisional assessment - Order was not passed stated that it was a provisional assessment order - The authorities have made endorsements on the bonds and on the monthly...

8. The proceedings for recovery initiated for the amount under the provisional assessment shall not become non-est merely by passing of the final assessment order.n - HC

9. Prior to 25-6-1999 the adjudicating authority could adjust the excess payments made at the time of provisional assessment towards short-payments arising at the time of...

10. Liability to pay interest upon finalization of provisional assessment prior to insertion of sub-section (3) in Section 18 of the Customs Act, 1962 - The CESTAT analyzed...

11. Levy of interest on Customs duty levied before final assessment - Section 18(3) of the Customs Act - The legality of findings of the Commissioner (Appeals) that such...

12. Refund of SAD - relevant Time period - the board also issued a circular no. 23/2010-Cus wherein, it was clarified that one year should be taken from the date of actual...

13. Validity of assessment u/s 144C - Non passing draft Assessment Order - TP Adjustment - AO merely captioned the final Assessment Order as Draft Assessment Order along...

14. Refund claim - excess duty paid - procedure of provisional assessment not followed - merely because the appellant have not followed the procedure of provisional...

15. Denial of provisional assessment of the goods as per the provisions of Rule 7 of the Central Excise Rules, 2002 - rejection of request of provisional assessment only...