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Customs - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Project Import - Finalization of provisional assessment - In the ...


Provisional Assessment Finalized: No Statutory Time Limit, Explanation Requested by Second Respondent Under Project Import Customs.

October 16, 2018

Case Laws     Customs     HC

Project Import - Finalization of provisional assessment - In the absence of any statutory time limit fixed for making the provisional assessment and when the second respondent has issued the impugned communication and called upon the petitioner only to give their explanation, no interference is required.

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