https://www.taxtmi.com/caselaws?id=414917 Customs authorities were required to complete provisional assessments for bills of entry after the petitioner produced the pending documents and was heard. The goods had already been cleared provisionally on payment of duty and execution of a bank guarantee, and the dispute concerned whether delay in final assessment was due to missing documents or administrative inaction. The Kerala High Court directed the competent customs authority to finalise the provisional assessments within 30 days from production of the documents, ensuring an opportunity of hearing before passing orders. en-us Wed, 03 Nov 2021 00:00:00 +0530 Sat, 20 Nov 2021 09:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414917 Customs authorities were required to complete provisional assessments for bills of entry after the petitioner produced the pending documents and was heard. The goods had already been cleared provisionally on payment of duty and execution of a bank guarantee, and the dispute concerned whether delay in final assessment was due to missing documents or administrative inaction. The Kerala High Court directed the competent customs authority to finalise the provisional assessments within 30 days from production of the documents, ensuring an opportunity of hearing before passing orders. Case-Laws Customs Wed, 03 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414917