https://www.taxtmi.com/caselaws?id=128259 The Tribunal emphasized the necessity of finalizing provisional assessments under Section 18 of the Customs Act before enforcing duty recovery. It highlighted the importance of statutory actions over contractual obligations, remanding the case for finalization in adherence to legal principles and natural justice. The judgment aligns with legal precedents, ensuring procedural fairness and statutory compliance in customs duty recovery proceedings. en-us Mon, 24 Aug 2009 00:00:00 +0530 Sat, 30 Mar 2013 15:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128259 The Tribunal emphasized the necessity of finalizing provisional assessments under Section 18 of the Customs Act before enforcing duty recovery. It highlighted the importance of statutory actions over contractual obligations, remanding the case for finalization in adherence to legal principles and natural justice. The judgment aligns with legal precedents, ensuring procedural fairness and statutory compliance in customs duty recovery proceedings. Case-Laws Customs Mon, 24 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128259