2021 (8) TMI 972

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..... rnished at the time of provisional assessment - classification under CTH 23065020 or not - HELD THAT:- On 14.06.2021 time was sought for finalisation and an extension of four weeks was granted. On 14.07.2021, since the matter was still hanging fire, some more time was granted putting the respondents to terms. The terms imposed have been complied with, as stated in memo dated 10.08.2021. As regards .....

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..... iled by the petitioner for clearance of goods imported by the petitioner accepting the classification under CTH 23065020 and return the bank guarantees furnished at the time of provisional assessment. 2. I had on 09.04.2021 recorded the statement of learned Panel Counsel appearing for the respondents to the effect that the representation of the petitioner dated 09.01.2021, seeking the finalisatio .....

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