Provisional assessment procedure requires formal Rule 9B orders; RT 12 returns cannot be left subject to pending approvals. RT 12 returns must be assessed finally or by the formal provisional assessment procedure under Rule 9B read with Rules 173B(2A)/173C(6); assessments cannot be made merely subject to approval of Classification Lists/Price Lists or pending test results. Assistant Collectors must pursue approval of Classification and Price Lists promptly, and where approval cannot be completed must issue specific provisional assessment orders stating grounds, provisional rate or value, differential duty for bond, and required security, and notify the assessee and Valuation Cell; responsibility for revenue loss due to delay rests with the Assistant Collector.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional assessment procedure requires formal Rule 9B orders; RT 12 returns cannot be left subject to pending approvals.
RT 12 returns must be assessed finally or by the formal provisional assessment procedure under Rule 9B read with Rules 173B(2A)/173C(6); assessments cannot be made merely subject to approval of Classification Lists/Price Lists or pending test results. Assistant Collectors must pursue approval of Classification and Price Lists promptly, and where approval cannot be completed must issue specific provisional assessment orders stating grounds, provisional rate or value, differential duty for bond, and required security, and notify the assessee and Valuation Cell; responsibility for revenue loss due to delay rests with the Assistant Collector.
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