https://www.taxtmi.com/caselaws?id=784734 Unexplained inordinate delay in finalising customs assessments for imports covered by multiple bills of entry, despite provisional release, was held to offend statutory discipline and natural justice, warranting judicial intervention. As the record disclosed no justification for the delay, the HC remitted the matter to the customs authority to complete final assessment strictly on existing departmental records, holding that no further documents could be demanded given the age of the imports and earlier provisional release; a personal hearing and adherence to binding CBIC circulars were mandated. The authority was directed to pass the final assessment orders within six weeks, with liberty to relist for compliance. en-us Wed, 07 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784734 Unexplained inordinate delay in finalising customs assessments for imports covered by multiple bills of entry, despite provisional release, was held to offend statutory discipline and natural justice, warranting judicial intervention. As the record disclosed no justification for the delay, the HC remitted the matter to the customs authority to complete final assessment strictly on existing departmental records, holding that no further documents could be demanded given the age of the imports and earlier provisional release; a personal hearing and adherence to binding CBIC circulars were mandated. The authority was directed to pass the final assessment orders within six weeks, with liberty to relist for compliance. Case-Laws Customs Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784734