https://www.taxtmi.com/highlights?id=60792 Levy of interest on Customs duty levied before final assessment - Section 18(3) of the Customs Act - The legality of findings of the Commissioner (Appeals) that such provisional assessment was a deemed final assessment in view of dismissal of WRIT by the Hon'ble Delhi High Court is unsupported by any provision of law and apparently based on imagination/surmises. - AT en-us Mon, 06 Dec 2021 09:35:33 +0530 Mon, 06 Dec 2021 09:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60792 Levy of interest on Customs duty levied before final assessment - Section 18(3) of the Customs Act - The legality of findings of the Commissioner (Appeals) that such provisional assessment was a deemed final assessment in view of dismissal of WRIT by the Hon'ble Delhi High Court is unsupported by any provision of law and apparently based on imagination/surmises. - AT Highlights Customs Mon, 06 Dec 2021 09:35:33 +0530 https://www.taxtmi.com/highlights?id=60792