https://www.taxtmi.com/caselaws?id=222140 Rule 41 of the CESTAT (Procedure) Rules, 1982 was invoked to prevent a pending appeal from delaying finalisation of later provisional customs assessments. The Tribunal noted that the pendency of an earlier appeal should not be used as a basis to keep subsequent assessments provisional, where the statutory assessment process for the later period could proceed independently. It therefore directed the respondent to finalise the provisional assessments for the period from July 2006 onwards according to law without awaiting the outcome of the pending appeal. en-us Mon, 04 Feb 2013 00:00:00 +0530 Mon, 13 May 2024 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222140 Rule 41 of the CESTAT (Procedure) Rules, 1982 was invoked to prevent a pending appeal from delaying finalisation of later provisional customs assessments. The Tribunal noted that the pendency of an earlier appeal should not be used as a basis to keep subsequent assessments provisional, where the statutory assessment process for the later period could proceed independently. It therefore directed the respondent to finalise the provisional assessments for the period from July 2006 onwards according to law without awaiting the outcome of the pending appeal. Case-Laws Customs Mon, 04 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222140