https://www.taxtmi.com/caselaws?id=784142 Where customs assessments were made provisional, finalization was governed by s.18 of the Customs Act, 1962, and not s.17; applying SC and CEGAT (LB) precedent, a provisional assessment for any purpose is provisional for all purposes, requiring the assessing authority to examine entitlement to preferential NIL duty under the India-UAE CEPA notification at finalization if conditions are otherwise met. The authority erred in rejecting the claim solely because the certificate of origin was issued retrospectively and the exemption was not claimed at filing or at out-of-charge stage; further, relevant CBIC Instruction issued later had to be considered. The impugned order was set aside and the matter remanded for reconsideration; appeal allowed by remand. en-us Mon, 29 Sep 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784142 Where customs assessments were made provisional, finalization was governed by s.18 of the Customs Act, 1962, and not s.17; applying SC and CEGAT (LB) precedent, a provisional assessment for any purpose is provisional for all purposes, requiring the assessing authority to examine entitlement to preferential NIL duty under the India-UAE CEPA notification at finalization if conditions are otherwise met. The authority erred in rejecting the claim solely because the certificate of origin was issued retrospectively and the exemption was not claimed at filing or at out-of-charge stage; further, relevant CBIC Instruction issued later had to be considered. The impugned order was set aside and the matter remanded for reconsideration; appeal allowed by remand. Case-Laws Customs Mon, 29 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784142