Pendency Of Revenue's Appeal Regarding Classification Of Imported Goods No Ground To Insist On Provisional Assessment U/S 18 Customs Act: Delhi HC

The Delhi High Court ruled that the pendency of an appeal regarding the classification of imported goods is not grounds to insist on provisional assessment under Section 18 of the Customs Act. The court held that the customs authorities could not enforce provisional assessments while a classification dispute was pending in an appeal. This decision clarifies that provisional assessments should not be used as a means of imposing additional financial burdens on the importer during the resolution of the dispute. The ruling provides much-needed clarity on the procedural handling of import classification issues, ensuring that businesses are not unduly penalized while awaiting a final decision on such matters.