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2009 (10) TMI 492 - HC - CustomsProvisional Assessment - Discretion vested in proper officer to allow provisional assessment if on account of grounds specified under section 18(1) of Act not able to make final assessment. Discretion limited to 1% by C.B.E.&C. Circular No. 11/2001-Cus., dated 23.02.2001. Held that - department themselves earlier allowed provisional assessment without revenue deposit. Board's Circular set out when proper officer will demand duty and when such officer is to withdraw demand for extra duty deposit. Not within jurisdiction of proper officer to deviate from said circular. Order for withdrawal of waiver of extra duty deposit, without jurisdiction.
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