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 Cust

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