https://www.taxtmi.com/highlights?id=94811 HC, in a writ petition challenging a SCN seeking finalization of provisional assessments for Bills of Entry dated August 2010 to September 2013, found substantial merit in the importer-petitioner's contentions. Relying on the principle that provisional assessments must be finalized within a reasonable time, approximately five years, the HC held that a delay of 12-15 years is prima facie unreasonable. The Court also accepted that evidence of end-use after 15 years would be impracticable. Holding that a strong prima facie case exists, HC granted ad-interim relief and listed the matter for 8 January 2026. en-us Sat, 06 Dec 2025 08:46:10 +0530 Sat, 06 Dec 2025 08:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94811 HC, in a writ petition challenging a SCN seeking finalization of provisional assessments for Bills of Entry dated August 2010 to September 2013, found substantial merit in the importer-petitioner's contentions. Relying on the principle that provisional assessments must be finalized within a reasonable time, approximately five years, the HC held that a delay of 12-15 years is prima facie unreasonable. The Court also accepted that evidence of end-use after 15 years would be impracticable. Holding that a strong prima facie case exists, HC granted ad-interim relief and listed the matter for 8 January 2026. Highlights Customs Sat, 06 Dec 2025 08:46:10 +0530 https://www.taxtmi.com/highlights?id=94811