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2017 (2) TMI 1541 - AT - CustomsDemand of differential duty alongwith interest and penalty - finalization of assessments or not - importer did not produce any documents to show the fact of final assessment - HELD THAT:- There have been factual mistakes in the impugned order. The impugned order wrongly notes that provisional assessments were finalized and the goods were finally assessed. When the goods have not been finally assessed, the findings given in the impugned order cannot be sustained - the impugned order is set aside and the matter is remanded to the Commissioner for denovo adjudication within four months of the receipt of this order after giving fresh opportunity of personal hearing and submissions of documents to both the sides. The appeal is allowed by way of remand.
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