https://www.taxtmi.com/caselaws?id=780549 CESTAT KOLKATA - AT set aside the impugned orders and remanded the matters for fresh finalization of the provisional assessments of the bills of entry. The Tribunal held the adjudicating authority must follow the procedure under N/N. 73/2018-Cus (N.T.) dated 14-08-2018, afford the appellant an opportunity of being heard, and pass a reasoned (speaking) order in accordance with principles of natural justice before concluding the assessments. Appeals disposed of by remand. en-us Thu, 07 Aug 2025 00:00:00 +0530 Fri, 31 Oct 2025 15:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780549 CESTAT KOLKATA - AT set aside the impugned orders and remanded the matters for fresh finalization of the provisional assessments of the bills of entry. The Tribunal held the adjudicating authority must follow the procedure under N/N. 73/2018-Cus (N.T.) dated 14-08-2018, afford the appellant an opportunity of being heard, and pass a reasoned (speaking) order in accordance with principles of natural justice before concluding the assessments. Appeals disposed of by remand. Case-Laws Customs Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780549