https://www.taxtmi.com/caselaws?id=442470 Provisional assessment of an imported arecanut consignment, together with any insistence on security, must be tested against the statutory procedure under Chapter V-AA and Section 28DA of the Customs Act, 1962. Where preferential tariff treatment has not been suspended and the record does not show any call for information that was not furnished, security by bank guarantee cannot be insisted upon without that foundation. The proper course is provisional re-assessment of the Bill of Entry under the prescribed customs procedure, while also considering the treatment of other related Bills of Entry. en-us Thu, 24 Aug 2023 00:00:00 +0530 Thu, 22 Jan 2026 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442470 Provisional assessment of an imported arecanut consignment, together with any insistence on security, must be tested against the statutory procedure under Chapter V-AA and Section 28DA of the Customs Act, 1962. Where preferential tariff treatment has not been suspended and the record does not show any call for information that was not furnished, security by bank guarantee cannot be insisted upon without that foundation. The proper course is provisional re-assessment of the Bill of Entry under the prescribed customs procedure, while also considering the treatment of other related Bills of Entry. Case-Laws Customs Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442470