Department cannot insist provisional assessment of goods due to pendency of appeal: Delhi HC

M S Ciena Communications India Pvt Ltd Vs Principal Commissioner of Customs Import & Ors. (Delhi High Court) Delhi High Court held that the mere pendency of the appeal would not entail the department to insist on provisional assessment of the goods. Thus, petitioner shall be entitled to seek release of goods as per the CESTAT order, subject to the final decision of the Supreme Court in the pending Appeal. Facts- The Petitioner is a company providing after sales support services of telecommunication networking equipment. It had imported certain goods which were subject matter of an investig...