https://www.taxtmi.com/caselaws?id=203012 The court ruled against granting the petitioners' request for provisional assessment of imported goods under the Customs Act, 1962. The court clarified that provisional assessment is not warranted when importers seek to delay assessment for their reasons. The discretion for provisional assessment lies with the proper officer in specific circumstances hindering duty assessment, not when assessment is deferred at the importer's request. However, the court emphasized that the proper officer must allow the petitioners a reasonable opportunity to present supporting documents for a meaningful adjudication. The writ petition was disposed of accordingly, emphasizing adherence to statutory provisions for fair assessment and cargo release. en-us Mon, 22 Nov 2010 00:00:00 +0530 Sun, 01 May 2011 21:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203012 The court ruled against granting the petitioners' request for provisional assessment of imported goods under the Customs Act, 1962. The court clarified that provisional assessment is not warranted when importers seek to delay assessment for their reasons. The discretion for provisional assessment lies with the proper officer in specific circumstances hindering duty assessment, not when assessment is deferred at the importer's request. However, the court emphasized that the proper officer must allow the petitioners a reasonable opportunity to present supporting documents for a meaningful adjudication. The writ petition was disposed of accordingly, emphasizing adherence to statutory provisions for fair assessment and cargo release. Case-Laws Customs Mon, 22 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203012