https://www.taxtmi.com/caselaws?id=291416 The Tribunal allowed the appeal, setting aside the demand and granting the benefit of advance authorization despite expiration at the time of final assessment. The Tribunal emphasized that delays in finalization of assessment should not impact benefits under valid authorizations, especially when the authorizations were valid at the time of import and had sufficient balance to cover the declared and enhanced values. The decision was made on 16-12-2019. en-us Mon, 16 Dec 2019 00:00:00 +0530 Mon, 09 Nov 2020 18:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291416 The Tribunal allowed the appeal, setting aside the demand and granting the benefit of advance authorization despite expiration at the time of final assessment. The Tribunal emphasized that delays in finalization of assessment should not impact benefits under valid authorizations, especially when the authorizations were valid at the time of import and had sufficient balance to cover the declared and enhanced values. The decision was made on 16-12-2019. Case-Laws Customs Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291416