https://www.taxtmi.com/caselaws?id=118068 Provisional assessment under the Customs Act requires an express order under Section 18 and cannot be inferred merely from an importer's request or pending related proceedings. Where Bills of Entry were finally assessed and the request for provisional assessment was rejected, the assessment remained final. A refund claim cannot be used to reopen such a final assessment, and the assessment order must be challenged directly if relief is sought. On these principles, the refund claim was not maintainable and the appeals failed. en-us Fri, 12 May 2006 00:00:00 +0530 Thu, 28 Jun 2012 12:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118068 Provisional assessment under the Customs Act requires an express order under Section 18 and cannot be inferred merely from an importer's request or pending related proceedings. Where Bills of Entry were finally assessed and the request for provisional assessment was rejected, the assessment remained final. A refund claim cannot be used to reopen such a final assessment, and the assessment order must be challenged directly if relief is sought. On these principles, the refund claim was not maintainable and the appeals failed. Case-Laws Customs Fri, 12 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118068