https://www.taxtmi.com/caselaws?id=392168 Imported goods from Indonesia were analysed for eligibility to concessional customs duty under Notification No. 46/2011-Cus., as amended. The goods fell within the covered tariff entry, and the certificate of origin, invoice details and accepted classification supported application of the concessional rate; the notification benefit was therefore available. The text also states that a provisional customs assessment remains provisional for all purposes, so an importer is not barred from claiming the notification benefit in appeal merely because no protest was made at finalisation. On that basis, the appellate relief was properly entertained and the revenue challenge failed. en-us Fri, 31 Jan 2020 00:00:00 +0530 Fri, 14 Feb 2020 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392168 Imported goods from Indonesia were analysed for eligibility to concessional customs duty under Notification No. 46/2011-Cus., as amended. The goods fell within the covered tariff entry, and the certificate of origin, invoice details and accepted classification supported application of the concessional rate; the notification benefit was therefore available. The text also states that a provisional customs assessment remains provisional for all purposes, so an importer is not barred from claiming the notification benefit in appeal merely because no protest was made at finalisation. On that basis, the appellate relief was properly entertained and the revenue challenge failed. Case-Laws Customs Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392168