https://www.taxtmi.com/circulars?id=7092 Provisional clearance under Rule 9B should not automatically adopt assessee-declared prices where show-cause notices assert higher values; the proper officer may fix higher provisional prices and, where demand is based on substantial evidence, provisional duty must be collected at those higher prices, and existing provisional assessments should be reviewed accordingly. en-us Fri, 27 Feb 1987 00:00:00 +0530 Thu, 09 Jul 2009 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7092 Provisional clearance under Rule 9B should not automatically adopt assessee-declared prices where show-cause notices assert higher values; the proper officer may fix higher provisional prices and, where demand is based on substantial evidence, provisional duty must be collected at those higher prices, and existing provisional assessments should be reviewed accordingly. Circulars Central Excise Fri, 27 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7092