https://www.taxtmi.com/caselaws?id=403433 The Appellate Tribunal CESTAT Chennai set aside the Commissioner (Appeals)' dismissal of an appeal against the provisional classification of imported goods under CTH 98010019. The Tribunal found the dismissal based solely on the provisional nature of the assessment to contradict legal principles. As a result, the appeal was allowed, and the matter was remanded for the expedited finalization of the assessment by the adjudicating authority. en-us Wed, 13 Jan 2021 00:00:00 +0530 Fri, 29 Jan 2021 13:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403433 The Appellate Tribunal CESTAT Chennai set aside the Commissioner (Appeals)' dismissal of an appeal against the provisional classification of imported goods under CTH 98010019. The Tribunal found the dismissal based solely on the provisional nature of the assessment to contradict legal principles. As a result, the appeal was allowed, and the matter was remanded for the expedited finalization of the assessment by the adjudicating authority. Case-Laws Customs Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403433