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2010 (6) TMI 376 - CESTAT, MUMBAIAppal to appelate Tribunal – Appealable order – Provisional assessement order on request of assessee – It cannot be said that there was dispute between assessee and Dept. based on which appealable adjudication order was passed - conditions stipulated by the Commissioner for provisional assessment and release of the goods are liable to be interfered with if they are found to be against the mandate of law Provisional assessement – conditions, direction of authority – Bond for 100% assessable value is beyond Regulation 2 of Customs Regulations, 1963, stipulating it to be at 20% - It is improer exercise of discretion to ask for security
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