https://www.taxtmi.com/caselaws?id=774952 The HC directed customs authorities to finalize provisional assessment of shipping bills without further delay. Petitioner had filed reply dated 1st February, 2025 to Show Cause Notice dated 18th December, 2023 before Commissioner of Customs (Preventive), Bhubaneswar, but the authority had not proceeded to finalize the shipping bills. The court emphasized that while finalizing provisional assessment, the authority must consider not only materials placed before him but also determine applicability of relevant decisions regarding Fe content determination of exported iron ore fines along with Circular No.04/2012-Cus. The court directed petitioner to appear before concerned authority by 25th July, 2025, after which the authority must conclude proceedings after providing reasonable hearing opportunity. The petition was disposed of with directions for expeditious completion of final assessment considering petitioner's reply and available materials. en-us Fri, 11 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 17:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774952 The HC directed customs authorities to finalize provisional assessment of shipping bills without further delay. Petitioner had filed reply dated 1st February, 2025 to Show Cause Notice dated 18th December, 2023 before Commissioner of Customs (Preventive), Bhubaneswar, but the authority had not proceeded to finalize the shipping bills. The court emphasized that while finalizing provisional assessment, the authority must consider not only materials placed before him but also determine applicability of relevant decisions regarding Fe content determination of exported iron ore fines along with Circular No.04/2012-Cus. The court directed petitioner to appear before concerned authority by 25th July, 2025, after which the authority must conclude proceedings after providing reasonable hearing opportunity. The petition was disposed of with directions for expeditious completion of final assessment considering petitioner's reply and available materials. Case-Laws Customs Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774952