Delay in finalization of determination

Contention of the appellant was that final assessment order was hit by limitation period as provided in S. 81(4) of the Customs Act, 1969, therefore void ab initio illegal

Validity

Respondent department had failed to finalize the provisional assessment within the period as provided under S. 81 of the Customs Act, 1969

Record had showed that no order for extending the period of final assessment was passed and as such by virtue of subsection (4) of S. 81 of the Customs Act, 1969, the provisional assessment had attained finality in circumstances

Impugned orders were set aside

Appeal was allowed.