Informative

Assessment of Two or More Bills of Entry or Shipping Bills Together is not Permissible: CESTAT

Update / Judgement Date

19 Feb 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & Custom

The CESTAT ruled that the assessment of two bills of entry or shipping bills together is not permissible. This clarifies the assessment procedure for customs duties and the treatment of separate consignments. The ruling ensures that each consignment is assessed independently as per customs regulations. This provides clarity for importers and exporters regarding customs assessments.

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Assessment of Two or More Bills of Entry or Shipping Bills Together is not Permissible: CESTAT

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