https://www.taxtmi.com/caselaws?id=305963 The High Court of Orissa allowed the exporter's request to withdraw the writ petition challenging the imposition of custom duty based on provisional assessment under Section 18(2) of the Custom Act, 1962. The petitioner was granted permission to file a fresh petition with improved particulars following subsequent retesting that showed the Fe content in the cargo of Iron Ore Fines to be below 58%, leading to a classification attracting "Nil" Customs Duty. The court's decision was influenced by the revised information from the retesting, allowing the petitioner to present a new case based on the updated findings. en-us Mon, 05 Sep 2022 00:00:00 +0530 Mon, 02 Jan 2023 08:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305963 The High Court of Orissa allowed the exporter's request to withdraw the writ petition challenging the imposition of custom duty based on provisional assessment under Section 18(2) of the Custom Act, 1962. The petitioner was granted permission to file a fresh petition with improved particulars following subsequent retesting that showed the Fe content in the cargo of Iron Ore Fines to be below 58%, leading to a classification attracting "Nil" Customs Duty. The court's decision was influenced by the revised information from the retesting, allowing the petitioner to present a new case based on the updated findings. Case-Laws Customs Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305963