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2021 (1) TMI 1025 - AT - CustomsMaintainability of appeal - appeal dismissed observing that appeal is premature since the order challenged is a provisional assessment - no speaking order was issued - Provisional assessment of goods - classification of goods imported - HELD THAT:- The rejection of appeal by the Commissioner (Appeals) is upheld, holding that it is an appeal against provisional assessment is against the settled positions of law. Hence the impugned order is set aside - Appeal is allowed and the matter is remanded to the adjudicating authority for finalising the assessment.
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