https://www.taxtmi.com/caselaws?id=95647 Under the Project Import Regulations, 1986, the proper officer must first finalise the provisional assessment before proceeding against the bond furnished by the importer. The text states that enforcement of the bond for duty recovery was premature where the assessment had not been finalised, even if full reconciliation statements or other documents were still pending. The statutory sequence requires assessment finalisation first, and only then can recovery action follow if duty remains payable. The impugned order was therefore set aside and the matter remanded for fresh action in accordance with law. en-us Tue, 23 May 2000 00:00:00 +0530 Wed, 14 Dec 2011 10:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95647 Under the Project Import Regulations, 1986, the proper officer must first finalise the provisional assessment before proceeding against the bond furnished by the importer. The text states that enforcement of the bond for duty recovery was premature where the assessment had not been finalised, even if full reconciliation statements or other documents were still pending. The statutory sequence requires assessment finalisation first, and only then can recovery action follow if duty remains payable. The impugned order was therefore set aside and the matter remanded for fresh action in accordance with law. Case-Laws Customs Tue, 23 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95647