https://www.taxtmi.com/caselaws?id=237427 Customs assessment under the revised CIF value was considered within the statutory scheme governing tariff value, duty determination and provisional assessment under the Customs Act. On an arguable challenge, provisional assessment was allowed so the imported goods could be released on payment of duty, while the merits of the writ petition remained open. The show cause proceeding was permitted to continue, but the customs authorities were restrained from taking coercive steps without leave of the Court, preserving the petitioner's protection during pendency of the challenge. en-us Tue, 17 Sep 2013 00:00:00 +0530 Fri, 27 Sep 2013 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237427 Customs assessment under the revised CIF value was considered within the statutory scheme governing tariff value, duty determination and provisional assessment under the Customs Act. On an arguable challenge, provisional assessment was allowed so the imported goods could be released on payment of duty, while the merits of the writ petition remained open. The show cause proceeding was permitted to continue, but the customs authorities were restrained from taking coercive steps without leave of the Court, preserving the petitioner's protection during pendency of the challenge. Case-Laws Customs Tue, 17 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237427