Provisional assessment remains in force until finalised or stopped; fresh price declarations do not end it automatically.

Provisional assessment continues for all clearances covered by the same pending enquiry until it is finalised or specifically stopped by the proper officer. Here, deductions relating to discount, freight and insurance were still under enquiry, so the order dated 14-10-1996 was treated as making the assessment provisional from 29-2-1996 onwards. A fresh price declaration did not end the provisional regime in the absence of a separate order terminating it. The assessment was therefore provisional during the relevant period, and the appeal was rejected.

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Issues: Whether the assessment for the relevant period was provisional and, if so, whether the subsequent clearances continued to remain under provisional assessment.

Analysis: The order dated 14-10-1996 was treated as an order for provisional assessment from 29-2-1996 onwards because enquiries regarding deductions on account of discount, freight and insurance were still pending. Once assessment is made provisional and has not been finalised, later clearances covered by the same pending enquiry continue to remain provisional. The filing of a fresh price declaration, without a separate order stopping provisional assessment, does not bring the provisional regime to an end. The view was reinforced by the principle that provisional assessment continues until the proper officer orders it to be stopped.

Conclusion: The assessment was provisional during the relevant period. The appeal was therefore rejected and the decision was against the assessee.

Ratio Decidendi: Where provisional assessment has been ordered and has not been finalised or stopped, all subsequent clearances covered by the pending enquiry continue to remain provisional.

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