Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
The dominant issue was inordinate and unexplained delay in finalising customs assessments for 32 bills of entry covering 2014 imports after provisional release, rendering any proposed levy without timely adjudication potentially arbitrary and contrary to the Customs Act and natural justice. As no justification for the delay was shown, the matter was remanded with a direction to complete final assessment expeditiously, considering all objections including delay and granting personal hearing in terms of CBFC circulars; the authority was also restrained from calling for any further documents beyond what was already furnished for provisional release, and required to decide on the existing record within six weeks. - HC
The dominant issue was inordinate and unexplained delay in finalising customs assessments for 32 bills of entry covering 2014 imports after provisional release, rendering any proposed levy without timely adjudication potentially arbitrary and contrary to the Customs Act and natural justice. As no justification for the delay was shown, the matter was remanded with a direction to complete final assessment expeditiously, considering all objections including delay and granting personal hearing in terms of CBFC circulars; the authority was also restrained from calling for any further documents beyond what was already furnished for provisional release, and required to decide on the existing record within six weeks. - HC
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