Reassessment Can’t Be Sought Years After Clearance: CESTAT

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Reassessment Can’t Be Sought Years After Clearance: CESTAT

Indirect Taxes

Published on

02/12/2025

By Mariya Paliwala

Reassessment Can’t Be Sought Years After Clearance: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has dismissed an appeal which had sought reassessment of 56 Bills of Entry filed in 2015 for import of mobile handsets in order to claim a lower countervailing duty (CVD) of 1% under Notification No. 12/2012-CE. The reassessment was sought in December 2019—over four years…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Reassessment Can’t Be Sought Years After Clearance: CESTAT

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