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2012 (10) TMI 631 - CESTAT, AHMEDABADForged Release Advice - DEPB License - seizure of goods - demand of duty, interest thereon & penalty - Whether the provisional assessment resorted to under Rule 9B read with Rule 173J would render assessment provisional as a whole? - Held that:- As decided in COLLECTOR OF CENTRAL EXCISE, MADRAS Versus INDIA TYRE & RUBBER CO. LTD. [1997 (1) TMI 100 - HIGH COURT OF JUDICATURE AT MADRAS] the provisional assessment made is provisional for all purposes, and is not to be treated as provisional only in respect of a particular ground considered. The assessment is either provisional or final, and if it is provisional, it retains that character of being provisional for every purpose and cannot be treated as final in respect of a matter not considered. What is material is the ultimate character of the order of assessment whether it is provisional or final. It is undisputed that the Bills of Entry which were filed by the appellant were provisionally assessed by the adjudicating authority and before finalization of the claim, Show Cause Notice was issued for recovery of duty from the appellant, thus once a Bill of Entry is provisionally assessed, unless the said provisional assessment is finalized by the lower authorities, demand of duty, if any, under Section 28 of Customs Act, 1962 will not arise - remand the matter back to the adjudicating authority to reconsider the issue afresh after considering the appellant's submissions as regards the Bills of Entry are not finally assessed - in favour of assessee.
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