Provisional assessment bars premature differential duty demand until finalisation determines the final duty liability.

Differential duty cannot be demanded while goods remain under provisional assessment, because liability to pay any shortfall arises only after finalisation of the assessment and determination of the assessable value. Rule 9B(5) permits adjustment only when duty leviable is finally assessed, and the reference to the relevant date in Section 11A(3)(ii)(b) links recovery of any short levy to the post-finalisation adjustment stage. A notice issued before finalisation is therefore premature and not sustainable.

---

---

Issues: Whether a demand for differential duty could be raised while the goods were still under provisional assessment, before finalisation of the assessment.

Analysis: Rule 9B(5) governs provisional assessment and provides for adjustment only when the duty leviable is finally assessed. The liability to pay differential duty arises only after the provisional assessment is finalized and the assessable value is accordingly determined. The reference to the "relevant date" in Section 11A(3)(ii)(b) also indicates that, in a case of provisional assessment, recovery of short levy is linked to the date of adjustment after final assessment. On that footing, a notice or demand issued before finalisation of the provisional assessment is premature.

Conclusion: The demand was not sustainable because the provisional assessment had not been finalized when it was raised.

---