https://www.taxtmi.com/caselaws?id=780549 Finalisation of provisional assessment of Bills of Entry under Notification No. 73/2018-Customs (N.T.) must follow section 18 of the Customs Act and, where the final assessment differs from the provisional assessment, be supported by a speaking order consistent with natural justice. An opportunity of hearing is part of the mandatory procedure before finalisation. The impugned orders were set aside and the matter was remanded to the Adjudicating Authority to provide a hearing and then finalise the Bills of Entry by passing a speaking order. 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 Finalisation of provisional assessment of Bills of Entry under Notification No. 73/2018-Customs (N.T.) must follow section 18 of the Customs Act and, where the final assessment differs from the provisional assessment, be supported by a speaking order consistent with natural justice. An opportunity of hearing is part of the mandatory procedure before finalisation. The impugned orders were set aside and the matter was remanded to the Adjudicating Authority to provide a hearing and then finalise the Bills of Entry by passing a speaking order. Case-Laws Customs Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780549