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<h1>Appellate Tribunal in Kolkata remands order, directs to finalize assessments before enforcing duty bond.</h1> The Appellate Tribunal CEGAT, Kolkata set aside the order and remanded the matter for finalizing assessments before enforcing the bond if any duty is due ... Project Import - Enforcement of bond The Appellate Tribunal CEGAT, Kolkata found that the Assistant Commissioner should have finalized the assessment before enforcing the bond for recovery. The tribunal set aside the order and remanded the matter for finalizing assessments first before enforcing the bond, if any duty is due from the appellants. The appeal was disposed of accordingly.