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        Case ID :
        Customs

        The HC directed the Customs authority to finalize the...

        Customs Authority Must Finalize Provisional Assessment of Shipping Bills Using Proper Fe Content Method by July 25, 2025

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC directed the Customs authority to finalize the provisional assessment of the shipping bills without further delay, considering the petitioner's reply dated 1st February 2025 and all materials on record. The authority must apply relevant legal principles, including the method for determining Fe content in iron ore fines and Circular No.04/2012-Cus. The petitioner was ordered to appear before the authority by 25th July 2025 with a copy of the order. The authority may either finalize the assessment forthwith or adjourn for a reasonable period but must conclude the proceedings after affording a fair opportunity of hearing. The petition was disposed of accordingly.
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