Inordinate Delay Bars Finalisation of Provisional Assessment; 5-Year-Old Duty Demand Set Aside: CESTAT Chandigarh

S K Petrochem Vs Commissioner of Customs (CESTAT Chandigarh) The appeal before CESTAT Chandigarh challenged the order dated 28.03.2019 passed by the Commissioner of Customs, Ludhiana, concerning imports of “Rubber Processing Oil” made during the period from 13.09.2011 to 18.09.2012 through 15 Bills of Entry. The goods were declared under Customs Tariff Heading (CTH) 2710.1990 and were provisionally assessed under Section 18(1)(b) of the Customs Act, 1962. Subsequent test reports from Punjab Test House and CRCL indicated that the aromatic compound content exceeded 50%, leading the Departmen...