CESTAT Weekly Round-up
PIMS Registration Timeline Directory, Not Mandatory: CESTAT Quashes Confiscation for Delayed PIMS Compliance M/s Greenlam Industries Ltd vs...
![Relevant Date for Limitation u/s 28 of Customs Act for Provisional Assessment is Date of Adjustment of Duty after final assessment: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/250x150_2110266-relevant-date-limitation-customs-act-provisional-assessment-cestat-taxscan.webp "Relevant Date for Limitation u/s 28 of Customs Act for Provisional Assessment is Date of Adjustment of Duty after final assessment: CESTAT [Read Order]")
![Unjust Enrichment is not applicable for Duty Paid under Provisional Assessment during Period under Dispute: CESTAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Unjust-Enrichment-Duty-Paid-Provisional-Assessment-CESTAT-appeal-taxscan.jpg "Unjust Enrichment is not applicable for Duty Paid under Provisional Assessment during Period under Dispute: CESTAT allows Appeal [Read Order]")
![Unjust Enrichment in relation to refunds claimed pursuant to finalization of Provisional Assessments: CESTAT upholds order of Commissioner (Appeals) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Bangalore-Refund-Provisional-Assessments-Provisional-Assessments-Refunds-taxscan.jpg "Unjust Enrichment in relation to refunds claimed pursuant to finalization of Provisional Assessments: CESTAT upholds order of Commissioner (Appeals) [Read Order]")
![Provisional Assessment only applicable to specific situations as per Rule 7 of Central Excise Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Provisional-Assessment-CESTAT-Mumbai-Central-Excise-Rules-2002-Customs-Excise-Service-Tax-Excise-Duty-Mumbai-bench-taxscan.jpg "Provisional Assessment only applicable to specific situations as per Rule 7 of Central Excise Rules: CESTAT [Read Order]")
CESTAT confirms Valuation of Adjudicating Authority in Finalisation of Provisional Assessment using CAS-4 principle, Sets aside Re-adjudication [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (ITAT) has set aside the re-adjudication and has confirmed the valuation of adjudicating authority in finalisation of...
![CESTAT confirms Valuation of Adjudicating Authority in Finalisation of Provisional Assessment using CAS-4 principle, Sets aside Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Valuation-Adjudicating-Authority-Finalisation-Provisional-Assessment-CAS-4-principle-Re-adjudication-taxscan.jpg "CESTAT confirms Valuation of Adjudicating Authority in Finalisation of Provisional Assessment using CAS-4 principle, Sets aside Re-adjudication [Read Order]")
Relief to Renault Nissan Automotive India: CESTAT Rules Refund Claim cannot be rejected for not opting Provisional Assessment [Read Order]
As a relief to Renault Nissan Automotive India, the Chennai bench of the Customs Excise & service tax appellate tribunal(CESTAT) ruled that refund claim cannot be rejected for not opting...
![Relief to Renault Nissan Automotive India: CESTAT Rules Refund Claim cannot be rejected for not opting Provisional Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-to-Renault-Nissan-Automotive-India-Relief-CESTAT-CESTAT-Refund-Claim-cannot-be-rejected-for-not-opting-Provisional-Assessment-taxscan.jpg "Relief to Renault Nissan Automotive India: CESTAT Rules Refund Claim cannot be rejected for not opting Provisional Assessment [Read Order]")
One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially:Â CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the...
![One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Filing-Refund-Finalization-Date-of-Finalization-of-the-Bill-of-Entry-Bill-of-Entry-Date-of-Finalization-Provisional-Assessment-CESTAT-taxscan.jpg "One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially:Â CESTAT [Read Order]")
Customs Dept cannot Reject Price in MoA: CESTAT sets aside the Provisional Assessment for Clearance of Imported Vessel [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the customs department cannot reject the price in the Memorandum of Association (MoA) and set...
![Customs Dept cannot Reject Price in MoA: CESTAT sets aside the Provisional Assessment for Clearance of Imported Vessel [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Customs-Dept-Customs-Dept-cannot-Reject-Price-in-MoA-CESTAT-sets-aside-the-Provisional-Assessment-Provisional-Assessment-Clearance-of-Imported-Vessel-CESTAT-Taxscan.jpg "Customs Dept cannot Reject Price in MoA: CESTAT sets aside the Provisional Assessment for Clearance of Imported Vessel [Read Order]")
CBIC amends guidelines regarding Provisional Assessment under section 18 of the CAROTAR, 2020 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) notified the amendments regarding provisional assessment under section 18 of the Customs Act 1962 and Customs (Administration of Rules of Origin...
![CBIC amends guidelines regarding Provisional Assessment under section 18 of the CAROTAR, 2020 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/10/CAROTAR-2020-CBIC-Provisional-Assessment-Taxscan.jpg "CBIC amends guidelines regarding Provisional Assessment under section 18 of the CAROTAR, 2020 [Read Notification]")
![Bar of Unjust Enrichment not Applicable to Provisional Assessment: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/05/Provisional-Assessment-Bombay-High-Court-Taxscan.jpg "Bar of Unjust Enrichment not Applicable to Provisional Assessment: Bombay HC [Read Judgment]")
Govt explains the Concepts of Special Audit, Provisional Assessment, Debit Notes & Credit Notes under GST [Read Concept]
In a recent document released by the Central Board of Excise and Customs (CBEC), the Government explained the concepts of Special Audit, Provisional Assessment, Debit Notes and Credit Notes under the...
![Govt explains the Concepts of Special Audit, Provisional Assessment, Debit Notes & Credit Notes under GST [Read Concept]](https://www.taxscan.in/wp-content/uploads/2017/08/Special-Audit.jpg "Govt explains the Concepts of Special Audit, Provisional Assessment, Debit Notes & Credit Notes under GST [Read Concept]")