https://www.taxtmi.com/caselaws?id=107611 Where goods are provisionally assessed, short-levy recovery cannot be confirmed before final assessment is completed. The order in question went beyond merely finalising the provisional assessment and sought to recover duty as short-levied even though the machinery for short-levy proceedings had not yet arisen. Because final assessment was still to be initiated, the confirmation of duty demand before that stage was not sustainable and the order could not stand. en-us Mon, 30 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 17:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107611 Where goods are provisionally assessed, short-levy recovery cannot be confirmed before final assessment is completed. The order in question went beyond merely finalising the provisional assessment and sought to recover duty as short-levied even though the machinery for short-levy proceedings had not yet arisen. Because final assessment was still to be initiated, the confirmation of duty demand before that stage was not sustainable and the order could not stand. Case-Laws Customs Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107611