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Customs - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Validity of assessment order - provisional assessment - since ...

Customs

September 26, 2022

Validity of assessment order - provisional assessment - since the assessing authority proceeded to finalise the assessment under Section 18(2) of the Customs Act, notwithstanding request being made by the petitioner to await outcome of codified re-test report from the CRCL, Mumbai and utilized the testing report of CRCL, Kolkata and followed by CRCL, New Delhi, the assessment order is required to be set aside. - HC

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