https://www.taxtmi.com/caselaws?id=284086 Where goods had not been finally cleared for home consumption, the customs assessment was treated as tentative and capable of reassessment under the Customs Act on later discovery of defects in import documents, without first invoking section 28 or section 129D. The record was found sufficient to decide the matter despite the absence of cross-examination, so remand was refused. The licences were held to bear forged endorsements, rendering the import unauthorised, although the appellant was treated as a letter of authority holder acting in good faith. On that basis, the redemption fine and personal penalty were considered excessive and were reduced substantially. en-us Wed, 07 Aug 2002 00:00:00 +0530 Wed, 30 Oct 2019 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284086 Where goods had not been finally cleared for home consumption, the customs assessment was treated as tentative and capable of reassessment under the Customs Act on later discovery of defects in import documents, without first invoking section 28 or section 129D. The record was found sufficient to decide the matter despite the absence of cross-examination, so remand was refused. The licences were held to bear forged endorsements, rendering the import unauthorised, although the appellant was treated as a letter of authority holder acting in good faith. On that basis, the redemption fine and personal penalty were considered excessive and were reduced substantially. Case-Laws Customs Wed, 07 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284086