https://www.taxtmi.com/caselaws?id=1378 The appeals challenging duty demands on imported cranes (Model No. 3900W and Model No. 999C) were partly allowed. The Order-in-Appeal confirming duty demands was upheld, but with a direction to consider duty drawback entitlement based on the enhanced assessable value. The appellants' entitlement to duty drawbacks under Section 74(2) of the Customs Act was acknowledged, emphasizing the right to drawback on enhanced duty liability post-finalization of provisional assessment. The assessable value determination for the imported cranes was confirmed, with a directive to allow duty drawbacks based on the revised values. en-us Fri, 23 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1378 The appeals challenging duty demands on imported cranes (Model No. 3900W and Model No. 999C) were partly allowed. The Order-in-Appeal confirming duty demands was upheld, but with a direction to consider duty drawback entitlement based on the enhanced assessable value. The appellants' entitlement to duty drawbacks under Section 74(2) of the Customs Act was acknowledged, emphasizing the right to drawback on enhanced duty liability post-finalization of provisional assessment. The assessable value determination for the imported cranes was confirmed, with a directive to allow duty drawbacks based on the revised values. Case-Laws Customs Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1378