https://www.taxtmi.com/caselaws?id=781815 An enhanced customs tariff value could not be applied to an import that had already been assessed, duty-paid and cleared on the same day, because the revised notification was not operative or available to the importer at the time of assessment. On that basis, differential duty could not be demanded against the cleared goods, and the consequential interest and penalties also failed. The reasoning further noted that the demand was raised much later than the assessment, reinforcing the objection on limitation. The impugned order was therefore set aside, and the assessee succeeded. en-us Mon, 30 Jun 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781815 An enhanced customs tariff value could not be applied to an import that had already been assessed, duty-paid and cleared on the same day, because the revised notification was not operative or available to the importer at the time of assessment. On that basis, differential duty could not be demanded against the cleared goods, and the consequential interest and penalties also failed. The reasoning further noted that the demand was raised much later than the assessment, reinforcing the objection on limitation. The impugned order was therefore set aside, and the assessee succeeded. Case-Laws Customs Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781815