Court Criticizes 16-Year Delay by Customs in Finalizing Provisional Assessment, Leaving Importer's Extra Duty Deposit Unresolved.

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....Refund of the Extra Duty Deposit (EDD) - Provisional Assessment not finalised - No such material has been placed before this court to justify the action of the Customs Department not to finalise the Provisional Assessment for 16 years and even by now to keep the EDD a mere Security Deposit by Importer/Petitioner with them like this. - HC....