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    The assessment is either provisional or final, and if it is...

    Provisional Assessments Remain Provisional: Cannot Be Considered Final for Unevaluated Matters.

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    CustomsOctober 22, 2012Case LawsAT

    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. - AT

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