Provisional assessment and supplementary price escalation bills did not justify immediate differential duty recovery.

Where assessments remained provisional and had not been finalised by the proper officer, supplementary bills showing escalation price did not by themselves justify immediate recovery of differential duty. The escalated amount was yet to be realised and was to be taken into account on finalisation of assessment. On that basis, the duty demand was held premature and the Revenue's appeal failed.

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Issues: Whether the duty demand raised on supplementary bills reflecting escalation price was premature when the assessments had only been made provisionally.

Analysis: The assessments were found to be provisional and there was no showing that they had been finalised by the proper officer. In that situation, the mere raising of supplementary bills did not by itself justify immediate recovery of differential duty, particularly when the escalated amount was yet to be realised and was to be accounted for on finalisation of assessment.

Conclusion: The demand was premature and the Revenue's appeal failed.

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