https://www.taxtmi.com/caselaws?id=751516 Until clearance for home consumption under section 47 of the Customs Act, assessment remains open and may be revisited through self-assessment, re-assessment or provisional assessment; repeated reassessment is permissible where examination, testing or further information justifies it. Finalisation of provisional assessment does not, by itself, require a show cause notice, and natural justice is satisfied where the importer receives test reports and can make written submissions. A successor officer may complete provisional assessment in the same customs formation. For classification, mixtures of amino acids, vitamins, caffeine and tea extract intended for direct consumption or after dissolving in water fall under CTI 21069099, not CTI 29379090, unless they are shown to be hormone-related products. Valuation enhancement based on an incomparable prior import was not sustainable. en-us Tue, 16 Apr 2024 00:00:00 +0530 Tue, 15 Apr 2025 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751516 Until clearance for home consumption under section 47 of the Customs Act, assessment remains open and may be revisited through self-assessment, re-assessment or provisional assessment; repeated reassessment is permissible where examination, testing or further information justifies it. Finalisation of provisional assessment does not, by itself, require a show cause notice, and natural justice is satisfied where the importer receives test reports and can make written submissions. A successor officer may complete provisional assessment in the same customs formation. For classification, mixtures of amino acids, vitamins, caffeine and tea extract intended for direct consumption or after dissolving in water fall under CTI 21069099, not CTI 29379090, unless they are shown to be hormone-related products. Valuation enhancement based on an incomparable prior import was not sustainable. Case-Laws Customs Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751516