https://www.taxtmi.com/caselaws?id=253174 Where applications for re-testing of imported goods remained undecided, notices seeking finalisation of provisional assessment and differential duty could not be sustained because those applications went to the basis of the assessment. The HC held that fairness required the competent authority to first decide whether re-testing was necessary before proceeding with finalisation. The notices were set aside, and the matter was left to the authority to pass an appropriate order after deciding the pending applications. en-us Thu, 25 Sep 2014 00:00:00 +0530 Fri, 05 Jun 2015 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253174 Where applications for re-testing of imported goods remained undecided, notices seeking finalisation of provisional assessment and differential duty could not be sustained because those applications went to the basis of the assessment. The HC held that fairness required the competent authority to first decide whether re-testing was necessary before proceeding with finalisation. The notices were set aside, and the matter was left to the authority to pass an appropriate order after deciding the pending applications. Case-Laws Customs Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253174