https://www.taxtmi.com/caselaws?id=117401 The Tribunal dismissed the application for a mistake apparent from the record, as it found it necessary to ascertain the provisional nature of assessments due to the limitation plea raised by the appellant. The Tribunal emphasized that determining the provisional nature of assessments was crucial in cases where duty demands are contested based on limitation under Section 28 of the Customs Act. By analyzing the provisional nature of assessments, the Tribunal clarified that if assessments were indeed provisional, the question of limitation would not apply, thus justifying its decision to examine this aspect and dismissing the appellant's claim. en-us Wed, 25 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 14:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117401 The Tribunal dismissed the application for a mistake apparent from the record, as it found it necessary to ascertain the provisional nature of assessments due to the limitation plea raised by the appellant. The Tribunal emphasized that determining the provisional nature of assessments was crucial in cases where duty demands are contested based on limitation under Section 28 of the Customs Act. By analyzing the provisional nature of assessments, the Tribunal clarified that if assessments were indeed provisional, the question of limitation would not apply, thus justifying its decision to examine this aspect and dismissing the appellant's claim. Case-Laws Customs Wed, 25 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117401