Provisional assessment not finalised; order dropping proceedings set aside and remanded for fresh adjudication.

An order dropping proceedings could not stand where the record showed that provisional assessments had not been finally finalised. The Tribunal found the impugned order factually unsustainable because it proceeded on an assumption of final assessment that was not supported by the record. As the assessment stage remained incomplete, the findings recorded in the order could not be upheld. The order was set aside and the matter remanded for de novo adjudication, with both sides to be given an opportunity to place documents and make submissions.

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Issues: Whether the order dropping the proceedings could be sustained when the record showed that the provisional assessments had not been finally finalized.

Analysis: The impugned order proceeded on the basis that the assessments had been finalized and the goods had been finally assessed. The Tribunal found this to be factually in light of the record and held that, where final assessment had not taken place, the findings recorded in the order could not be sustained. The appropriate course was to set aside the order and require fresh adjudication after giving both sides an opportunity to place documents and make submissions.

Conclusion: The order was unsustainable and was set aside, with the matter remanded for de novo adjudication.

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