https://www.taxtmi.com/caselaws?id=389906 The Tribunal dismissed the Revenue's appeal against the first appellate authority's decision on the stay application. The case involved the provisional assessment of Low Ash Metallurgical Coke under Customs Tariff Heading 2704, with the importer challenging the inclusion of Clean Energy Cess in the assessment. The Tribunal upheld the first appellate authority's decision to re-assess the Bills of Entry without the Clean Energy Cess levy, emphasizing the right to challenge assessments before the first appellate authority, including self-assessments. en-us Mon, 25 Nov 2019 00:00:00 +0530 Tue, 10 Nov 2020 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389906 The Tribunal dismissed the Revenue's appeal against the first appellate authority's decision on the stay application. The case involved the provisional assessment of Low Ash Metallurgical Coke under Customs Tariff Heading 2704, with the importer challenging the inclusion of Clean Energy Cess in the assessment. The Tribunal upheld the first appellate authority's decision to re-assess the Bills of Entry without the Clean Energy Cess levy, emphasizing the right to challenge assessments before the first appellate authority, including self-assessments. Case-Laws Customs Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389906