https://www.taxtmi.com/caselaws?id=122624 Finalisation of provisional assessments under section 18(2) of the Customs Act and the related anti-dumping duty demand were discussed in the context of appellate procedure. The Tribunal indicated that, in light of its later view on the legal issue and the absence of a charging provision for provisional anti-dumping duty, the Commissioner (Appeals) should not insist on pre-deposit before hearing the appeal. The appeal was to be decided on merits after granting a reasonable opportunity of hearing, and the matter was remanded for fresh disposal accordingly. en-us Wed, 27 Jun 2007 00:00:00 +0530 Thu, 16 Aug 2012 10:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122624 Finalisation of provisional assessments under section 18(2) of the Customs Act and the related anti-dumping duty demand were discussed in the context of appellate procedure. The Tribunal indicated that, in light of its later view on the legal issue and the absence of a charging provision for provisional anti-dumping duty, the Commissioner (Appeals) should not insist on pre-deposit before hearing the appeal. The appeal was to be decided on merits after granting a reasonable opportunity of hearing, and the matter was remanded for fresh disposal accordingly. Case-Laws Customs Wed, 27 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122624