Customs Duty Hike in Notification No. 93/2017-Cus: Re-assessment Post Self-Assessment Found Unlawful.

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....Determination of effective date and time of implementation of Notification No. 93/2017-Cus. dated 21.12.2017 enhancing Customs duty - Re-assessment of duty post completion of self-assessment and out of charge order, on the basis of Notification No. 93/2017-Cus. published subsequent to such completion of assessment, is contrary to the provision of law. - AT....