https://www.taxtmi.com/caselaws?id=34693 The court dismissed the writ petition challenging the withholding of clearance of stamping foils due to excess stock. The petitioner's request for provisional assessment was rejected as they failed to provide necessary documents. The court held that the Customs authorities have discretion in making provisional assessments and found no illegality in their decision. The petitioner was advised to pursue an appeal or apply for release of goods under Section 110(1A) of the Customs Act as alternative remedies. en-us Fri, 08 Feb 2008 00:00:00 +0530 Fri, 09 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34693 The court dismissed the writ petition challenging the withholding of clearance of stamping foils due to excess stock. The petitioner's request for provisional assessment was rejected as they failed to provide necessary documents. The court held that the Customs authorities have discretion in making provisional assessments and found no illegality in their decision. The petitioner was advised to pursue an appeal or apply for release of goods under Section 110(1A) of the Customs Act as alternative remedies. Case-Laws Customs Fri, 08 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34693