https://www.taxtmi.com/caselaws?id=93191 Provisional assessment under Section 18 of the Customs Act is used where further data is needed before a final assessment, and on finalisation the officer may recover short-levied duty or refund excess duty. The text states that Section 18(2) does not itself create a requirement of show cause notice for penalty proceedings when the assessment is finalised. It further notes that the scheme of provisional assessment under Section 18 is pari materia with the approach under Section 11A of the Central Excise Act, 1944. On that basis, penalty was held not sustainable in the provisional assessment context, with consequential relief granted. en-us Mon, 22 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 18:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93191 Provisional assessment under Section 18 of the Customs Act is used where further data is needed before a final assessment, and on finalisation the officer may recover short-levied duty or refund excess duty. The text states that Section 18(2) does not itself create a requirement of show cause notice for penalty proceedings when the assessment is finalised. It further notes that the scheme of provisional assessment under Section 18 is pari materia with the approach under Section 11A of the Central Excise Act, 1944. On that basis, penalty was held not sustainable in the provisional assessment context, with consequential relief granted. Case-Laws Customs Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93191