https://www.taxtmi.com/caselaws?id=120063 The Tribunal accepted the correction of the demand amount error in the Final Order, reducing it to Rs. 75,78,417. It addressed the important grounds raised by the appellant, providing detailed analysis and findings. The Tribunal upheld the Commissioner's decision on finalizing provisional assessment under Section 28(1) of the Customs Act, emphasizing duty recovery. It clarified the mutually exclusive nature of provisional assessment and demand, supporting the finalization in this case. The judgment highlighted the importance of revenue protection and finalizing assessments in fraud cases involving forged documents. en-us Tue, 10 Jul 2007 00:00:00 +0530 Mon, 16 Jul 2012 15:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120063 The Tribunal accepted the correction of the demand amount error in the Final Order, reducing it to Rs. 75,78,417. It addressed the important grounds raised by the appellant, providing detailed analysis and findings. The Tribunal upheld the Commissioner's decision on finalizing provisional assessment under Section 28(1) of the Customs Act, emphasizing duty recovery. It clarified the mutually exclusive nature of provisional assessment and demand, supporting the finalization in this case. The judgment highlighted the importance of revenue protection and finalizing assessments in fraud cases involving forged documents. Case-Laws Customs Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120063