https://www.taxtmi.com/caselaws?id=782924 HC, at the ad-interim stage, found prima facie merit in the petitioner's challenge to the SCN seeking finalization of provisional assessments of Bills of Entry dated August 2010 to September 2013. The court held that a delay of about 12-15 years in finalizing provisional assessments is ex facie unreasonable, especially when it renders it practically impossible for the importer to produce end-use evidence after such a long period. Considering these factors, HC granted ad-interim relief in favour of the petitioner and listed the matter for further hearing on 8 January 2026. en-us Thu, 27 Nov 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782924 HC, at the ad-interim stage, found prima facie merit in the petitioner's challenge to the SCN seeking finalization of provisional assessments of Bills of Entry dated August 2010 to September 2013. The court held that a delay of about 12-15 years in finalizing provisional assessments is ex facie unreasonable, especially when it renders it practically impossible for the importer to produce end-use evidence after such a long period. Considering these factors, HC granted ad-interim relief in favour of the petitioner and listed the matter for further hearing on 8 January 2026. Case-Laws Customs Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782924