https://www.taxtmi.com/caselaws?id=108473 Delay in finalising a provisional assessment or RT-12 return does not by itself bar recovery of duty where Rule 9B prescribes no limitation period for finalisation or consequential duty adjustment. Provisional clearances pending test results may be finally assessed later, and a delay between finalisation and adjustment does not render the resulting demand unenforceable. The reasonable-time principle was distinguished because it did not impose a fixed time limit for finalising assessments or recovering duty following finalisation. Consequently, duty liability arising on final assessment survives despite delay. en-us Wed, 09 Apr 2003 00:00:00 +0530 Sat, 31 Mar 2012 17:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108473 Delay in finalising a provisional assessment or RT-12 return does not by itself bar recovery of duty where Rule 9B prescribes no limitation period for finalisation or consequential duty adjustment. Provisional clearances pending test results may be finally assessed later, and a delay between finalisation and adjustment does not render the resulting demand unenforceable. The reasonable-time principle was distinguished because it did not impose a fixed time limit for finalising assessments or recovering duty following finalisation. Consequently, duty liability arising on final assessment survives despite delay. Case-Laws Central Excise Wed, 09 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108473