https://www.taxtmi.com/caselaws?id=110268 During pendency of a Special Valuation Branch investigation, provisional assessment must follow the governing Board circular. The circular permitted retention of only a 1% extra duty deposit, and where provisional assessment continued beyond the stipulated period after reply to the questionnaire, the extra duty deposit had to be discontinued. Continued loading of value and recovery of duty beyond that limit were contrary to the circular and could not be sustained. Imports were to be assessed provisionally at the invoice price without loading, and the excess amount recovered was directed to be refunded. en-us Wed, 17 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 10:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110268 During pendency of a Special Valuation Branch investigation, provisional assessment must follow the governing Board circular. The circular permitted retention of only a 1% extra duty deposit, and where provisional assessment continued beyond the stipulated period after reply to the questionnaire, the extra duty deposit had to be discontinued. Continued loading of value and recovery of duty beyond that limit were contrary to the circular and could not be sustained. Imports were to be assessed provisionally at the invoice price without loading, and the excess amount recovered was directed to be refunded. Case-Laws Customs Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110268