Multiple assessments in the same Bills of Entry - Finalization ...

Customs Act Allows Multiple Assessments on Bills of Entry; No Show Cause Notice Required for Finalizing Provisional Assessments.

April 18, 2024

Case Laws     Customs     AT

Multiple assessments in the same Bills of Entry - Finalization of provisional assessment - The Tribunal clarified that the Customs Act allows for reassessment before goods are cleared for home consumption under Section 47. Thus, multiple assessments can be made as necessary until final clearance, supporting the customs authority's actions. - Further, the Tribunal found no requirement under the Customs Act for an SCN to be issued in the context of finalizing assessments after provisional assessments are made. It was determined that the written submissions by the importer were adequately considered, hence there was no violation of natural justice.

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