
3 months ago
Pendency Of Revenue's Appeal Regarding Classification Of Imported Goods No Ground To Insist On Provisional Assessment U/S 18 Customs Act: Delhi HC
Live LawThe Delhi High Court has ruled in favour of an importer who was aggrieved by insistence on provisional assessment of duty by the Customs Department, despite an order of the CESTAT with respect to classification of its imported goods. Nonetheless, the Revenue continued to insist on provisional assessment of Petitioner's goods under Section 18 of the Customs Act. Petitioner argued that after the CESTAT's order, it is entitled for release of its goods as per classification decided by the CESTAT and cannot be subjected to provisional assessment. Disagreeing, the High Court held that mere pendency of Revenue's appeal would not entail the department to insist on provisional assessment of the goods.
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History of this topic

1 month ago
Transaction Value Is Not The Only Basis For Assessment Of Duty: CESTAT
Live Law
1 month, 2 weeks ago
'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund
Live Law
Trending News
2 months, 2 weeks ago
Mark-Up Earned By Purchasing & Selling Cargo Space To Importers/Exporters On Principal-To-Principal Basis Is Not Liable To Service Tax: CESTAT
Live Law
3 months ago
Tax Weekly Round-Up: December 09 - December 15, 2024
Live Law
Trending News
3 months, 2 weeks ago
Proper Officer Must Provide 'Reason To Doubt' Value Of Goods Declared By Importer Before Initiating Reassessment U/S 17 Customs Act: Delhi HC
Live Law
3 months, 2 weeks ago
Customs Act | Importer Accepting Enhanced Valuation Of Goods For Expeditious Clearance Not 'Waiver' Of Right To Contest Re-Assessment: Delhi HC
Live Law
3 months, 3 weeks ago
Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC
Live Law
3 months, 3 weeks ago
Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC
Live Law
11 months, 2 weeks ago
CESTAT Cases Monthly Round-Up: March 2024
Live Law
1 year, 1 month ago
Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court
Live Law
1 year, 2 months ago
Customs Deputy Commissioner's Order Contrary To AAR's Ruling, Bombay High Court Quashes
Live Law
1 year, 8 months ago
Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court
Live Law
1 year, 8 months ago
Self-Assessment Of Assessee Not Rendered Malafide Merely Because It Was Based On A CETSTAT View Which Was Later Overturned : Supreme Court
Live Law
1 year, 10 months ago
Order Prescribing Conditions Of Provisional Release Is Too Harsh: CESTAT Directs Release Seized Goods
Live Law
2 years, 1 month ago
Deputy Commissioner Not Empowered To Reassess After The Goods Were Cleared For Home Consumption: CESTAT
Live Law
2 years, 3 months ago
CBEC Not Empowered To Modify the Scope of Exemption Notification issued by the Central Government: CESTAT
Live Law![[Section 110A Customs Act] Owner Does Not Include Importer Of Goods: Bombay High Court](/static/images/error.jpg)
2 years, 6 months ago
[Section 110A Customs Act] Owner Does Not Include Importer Of Goods: Bombay High Court
Live Law
2 years, 9 months ago
Prosecution For Customs Duty Evasion Can't Be Initiated As The Valuation Of The Goods Is Less Than Rs.1 Crore: Delhi High Court
Live Law
2 years, 11 months ago
Appeal Against CESTAT Order, On Classification Of Goods, And Determination Of Customs Duty Lies Before The Supreme Court: Bombay High Court
Live Law![Anti-Dumping Duty On Imported Goods: In Case Of ‘Negative Findings” By Designated Authority, Appeal U/S.9C Of Customs Tariff Act Possible Before CESAT: Delhi HC [Read Order]](/static/images/error.jpg)
6 years, 5 months ago
Anti-Dumping Duty On Imported Goods: In Case Of ‘Negative Findings” By Designated Authority, Appeal U/S.9C Of Customs Tariff Act Possible Before CESAT: Delhi HC [Read Order]
Live Law![Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]](/static/images/error.jpg)
8 years, 7 months ago
Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]
Live Law![Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]](/static/images/error.jpg)
8 years, 7 months ago
Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]
Live Law![Delhi HC reads down Section 28(11) of Customs Act [Read Judgment]](/static/images/error.jpg)
8 years, 10 months ago
Delhi HC reads down Section 28(11) of Customs Act [Read Judgment]
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