Rendering decision on goods that are yet to be provisionally assessed is premature intervention

TBK India Pvt Ltd Vs Commissioner of Customs (CESTAT Mumbai) CESTAT Mumbai held that rendering a decision on goods that are yet to be provisionally assessed would be a premature intervention. The possible detriment that may arise on a future date is not a grievance that should be entertained unless and until it does translate as one upon occurrence of import or export of goods. Facts- M/s TBK India Pvt Ltd challenges order-in-appeal of Commissioner of Customs (Appeals) which has included ‘royalty’ and ‘lumpsum fees’ in the assessable value of imports effected by them from a related per...