https://www.taxtmi.com/caselaws?id=209622 The Court emphasized the discretionary power of the proper officer in granting provisional assessment under Section 18 of the Customs Act, 1962. The appellants' request for provisional assessment was denied, leading to a Writ Petition. The Court clarified that provisional assessment is not a right but an exception to final assessment, subject to specific conditions. The judgment highlighted the importance of proper security, such as Bank Guarantees, to ensure duty recoverability. The Writ Appeal was disposed of by modifying the Single Judge's judgment, emphasizing the officer's discretion and the necessity of compliance with legal provisions. en-us Tue, 08 Mar 2011 00:00:00 +0530 Thu, 21 May 2015 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209622 The Court emphasized the discretionary power of the proper officer in granting provisional assessment under Section 18 of the Customs Act, 1962. The appellants' request for provisional assessment was denied, leading to a Writ Petition. The Court clarified that provisional assessment is not a right but an exception to final assessment, subject to specific conditions. The judgment highlighted the importance of proper security, such as Bank Guarantees, to ensure duty recoverability. The Writ Appeal was disposed of by modifying the Single Judge's judgment, emphasizing the officer's discretion and the necessity of compliance with legal provisions. Case-Laws Customs Tue, 08 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209622