https://www.taxtmi.com/caselaws?id=73224 The Tribunal found that the initial assessment of duty on the imported goods was provisional, not final. The proper officer was obligated to reassess the goods based on the test report and refund any excess duty collected under Section 18(2) of the Customs Act, 1962. The Tribunal determined that a refund application under Section 27 was not necessary for the refund of excess duty due to provisional assessment. The matter was remanded for de novo consideration to reassess the goods and refund any excess duty collected without requiring a refund application under Section 27. en-us Fri, 21 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 13:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73224 The Tribunal found that the initial assessment of duty on the imported goods was provisional, not final. The proper officer was obligated to reassess the goods based on the test report and refund any excess duty collected under Section 18(2) of the Customs Act, 1962. The Tribunal determined that a refund application under Section 27 was not necessary for the refund of excess duty due to provisional assessment. The matter was remanded for de novo consideration to reassess the goods and refund any excess duty collected without requiring a refund application under Section 27. Case-Laws Customs Fri, 21 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73224