Assessment of Shipping Bill cannot be Challenged in absence of Final Order of Reassessment: CESTAT [Read Order]

No Challenge against an assessment order under the Customs Act is allowable unless a final order of reassessment is passed, the CESTAT held

By Yogitha S. Yogesh - On January 7, 2024 2:56 pm - 2 mins read

Assessment of Shipping Bill - Shipping Bill - Final Order - Reassessment - CESTAT - customs - TAXSCAN

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that the assessment of a shipping bill cannot be challenged in the absence of a final order of reassessment. It is mandated that if any order is passed under Section 17 (4) of the Customs Act,1962, the proper officer is duty-bound to…

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