https://www.taxtmi.com/caselaws?id=102283 Imported instruction manuals cleared under provisional assessment could not be subjected to duty demand before final assessment was completed. Correspondence relied on by the department did not amount to finalisation of the assessment, so the demand was premature and unsustainable at that stage. Finalisation had to be undertaken in accordance with the applicable classification rules and Section 19 of the Customs Act, 1962 before any enforceable demand could be raised. en-us Mon, 05 Nov 2001 00:00:00 +0530 Tue, 14 Feb 2012 13:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102283 Imported instruction manuals cleared under provisional assessment could not be subjected to duty demand before final assessment was completed. Correspondence relied on by the department did not amount to finalisation of the assessment, so the demand was premature and unsustainable at that stage. Finalisation had to be undertaken in accordance with the applicable classification rules and Section 19 of the Customs Act, 1962 before any enforceable demand could be raised. Case-Laws Customs Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102283