2021 (1) TMI 1025

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..... Commissioner (Appeals) is upheld, holding that it is an appeal against provisional assessment is against the settled positions of law. Hence the impugned order is set aside - Appeal is allowed and the matter is remanded to the adjudicating authority for finalising the assessment. - Customs Appeal No. 41617 of 2016 - Final Order No. 40575/2021 - Dated:- 13-1-2021 - Hon ble Ms. Sulekha Beevi C. .....

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..... erred an appeal before the Commissioner (Appeals) against such order passed with regard to classification of goods imported. The Commissioner (Appeals) vide order impugned herein dismissed the appeal observing that appeal is premature since the order challenged is a provisional assessment. 2. Today when the matter came up for hearing Ld. Counsel Shri R.Parhasarathy submitted that the appeal has .....

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