Provisional assessment pricing should reflect evidence-based higher prices, with provisional duty collected accordingly pending review of provisional assessments. Provisional clearance under Rule 9B should not automatically adopt assessee-declared prices where show-cause notices assert higher values; the proper officer may fix higher provisional prices and, where demand is based on substantial evidence, provisional duty must be collected at those higher prices, and existing provisional assessments should be reviewed accordingly.
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 pricing should reflect evidence-based higher prices, with provisional duty collected accordingly pending review of provisional assessments.
Provisional clearance under Rule 9B should not automatically adopt assessee-declared prices where show-cause notices assert higher values; the proper officer may fix higher provisional prices and, where demand is based on substantial evidence, provisional duty must be collected at those higher prices, and existing provisional assessments should be reviewed accordingly.
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