https://www.taxtmi.com/caselaws?id=777223 CESTAT held that provisional assessment finalized well beyond the time limit prescribed by Regulation 5 of the 2018 Regulations was barred by limitation. The tribunal found the import on 11.02.2014 and finalization on 22.07.2022 violated the prescribed timeframe, rendering the finalization impermissible. There was no infirmity in the impugned order upholding the original decision, and the Revenue's appeal was dismissed. en-us Mon, 25 Aug 2025 00:00:00 +0530 Tue, 26 Aug 2025 14:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777223 CESTAT held that provisional assessment finalized well beyond the time limit prescribed by Regulation 5 of the 2018 Regulations was barred by limitation. The tribunal found the import on 11.02.2014 and finalization on 22.07.2022 violated the prescribed timeframe, rendering the finalization impermissible. There was no infirmity in the impugned order upholding the original decision, and the Revenue's appeal was dismissed. Case-Laws Customs Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777223