Provisional assessment must be proved before extended limitation applies; later endorsement cannot justify a time-barred duty demand.

Duty demand could not be saved by the extended limitation period where the record did not establish a provisional assessment at the time of approval of the declaration. No bond had been called for or executed to support provisional assessment, and a later endorsement could not retrospectively create that status. On those facts, the invocation of the extended period was unsustainable, and the demand was treated as time-barred.

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Issues: Whether the duty demand was barred by limitation in the absence of a proved provisional assessment.

Analysis: The record did not show that the assessment was made provisionally at the time of approval of the declaration. There was no indication that any bond had been called for or executed in support of a provisional assessment. An endorsement made later could not establish provisional assessment retrospectively. On the facts, the invocation of the extended period was unsustainable.

Conclusion: The demand was held to be time-barred and the assessee succeeded on the limitation issue.

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