https://www.taxtmi.com/caselaws?id=106990 Appeal against provisional assessment under the Customs Act was treated as maintainable where the statute permits appeal from a decision or order of a customs officer below the rank of Commissioner. The Tribunal preferred the view that provisional assessment is appealable, noted supportive High Court observations on related maintainability questions, and declined to refer the matter to a Larger Bench. The impugned orders were set aside, and the adjudicating authority was directed to finalise the provisional assessments within three months. en-us Tue, 12 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 18:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106990 Appeal against provisional assessment under the Customs Act was treated as maintainable where the statute permits appeal from a decision or order of a customs officer below the rank of Commissioner. The Tribunal preferred the view that provisional assessment is appealable, noted supportive High Court observations on related maintainability questions, and declined to refer the matter to a Larger Bench. The impugned orders were set aside, and the adjudicating authority was directed to finalise the provisional assessments within three months. Case-Laws Customs Tue, 12 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106990