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    <description>The Tribunal set aside the impugned order and remanded the case for reconsideration by the adjudicating authority, emphasizing the need to finalize the provisional assessment before imposing any demands and ensuring compliance with natural justice principles. The case outcome focused on the procedural aspect of provisional assessment status of Bills of Entry, directing a fresh review by the adjudicating authority in line with legal precedents and principles of natural justice.</description>
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