https://www.taxtmi.com/caselaws?id=152237 In provisional assessment and finalisation of customs import liability, scrutiny at the out-of-charge stage under Section 47 of the Customs Act is treated as a comprehensive exercise covering classification, value, duty liability and the permissibility of import. The order states that this review cannot be split into separate stages by different authorities. On that basis, the impugned penalty liability was found prima facie unsustainable in law, a strong prima facie case was held against recovery, and pre-deposit of the penalty was waived with recovery stayed pending the appeal. en-us Mon, 31 Aug 2009 00:00:00 +0530 Thu, 27 Jun 2013 14:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152237 In provisional assessment and finalisation of customs import liability, scrutiny at the out-of-charge stage under Section 47 of the Customs Act is treated as a comprehensive exercise covering classification, value, duty liability and the permissibility of import. The order states that this review cannot be split into separate stages by different authorities. On that basis, the impugned penalty liability was found prima facie unsustainable in law, a strong prima facie case was held against recovery, and pre-deposit of the penalty was waived with recovery stayed pending the appeal. Case-Laws Customs Mon, 31 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152237