2021 (11) TMI 698

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....ELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS JUDGMENT BECHU KURIAN THOMAS, J Petitioner has approached this Court seeking a direction to the respondents to finalize the provisional assessments, initiated pursuant to the import of goods, by the petitioner, as per the bills of entry listed in Ext.P1. 2. Petitioner claims that the goods imported by the petitioner was cleared pro....

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....oduction of certain documents and that if the documents sought for in Ext.P3 were produced, the assessment could have been completed earlier. It was urged that, if the said documents are produced the finalisation of assessment will be done immediately. 4. Learned counsel for the petitioner Adv.P.A.Augustian, on the other hand submitted that the documents sought for by the respondents as per Ext....