Customs Assessment Delayed for Over a Decade: Madras HC Orders Finalisation in Six Weeks

TVS Motor Company Limited Vs Commissioner of Customs (Import -II) (Madras High Court) The Madras High Court disposed of a batch of writ petitions arising from a common grievance concerning prolonged delay by Customs authorities in finalising assessments relating to imports covered under 32 Bills of Entry. The petitioner challenged the inordinate delay in completing final assessment despite provisional release of the imported goods having been granted as early as 2014 under Section 110A of the Customs Act, 1962, upon furnishing bank guarantees. The petitioner contended that the continued insist...