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2011 (3) TMI 1339 - HC - CustomsDemand - Provisional assessment - The case of the petitioner that, till October, 2010, the duty was being assessed, on the basis of the 'declared value' which substantially got changed, thereafter - Held that:- Taking note of the fact that the final assessment order had already been passed in W.A No.2048//2010 and connected cases, it was observed by the Division Bench that the concerned assessee had to pursue the statutory remedy, if he was aggrieved by the final assessment - respondents are directed to finalise the proceedings and pass final assessment orders, in respect of the pending bills of entries, after considering the entire materials on record forthwith - Decided in favor of the assessee by way of remand.
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