Premature Decision on Import of items Cleared through Provisional Assessment: CESTAT grants Relief to Hyundai from “piece-meal” Penal Proceedings [Read Order]

In a notable decision, the Customs, Excise & Service Tax Appellate Tribunal, Chennai (CESTAT) rebuked an adjudication order passed against Hyundai Motors India Ltd., on the basis of premature classification of imported goods through provisional assessment, subsequently vitiating the scope of piece-meal adjudication of issues. The decision was rendered by CESTAT while hearing multiple Customs…