https://www.taxtmi.com/caselaws?id=251771 The Court clarified that the Department's offer for provisional assessment was not legally binding as it did not meet the statutory requirements. The Court emphasized the need for proper assessment procedures, directing the Department to follow the law in determining duty and releasing goods. The writ petition was disposed of without prejudice, highlighting the importance of adherence to legal provisions in provisional assessment and goods release. en-us Thu, 28 Aug 2014 00:00:00 +0530 Tue, 12 May 2015 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251771 The Court clarified that the Department's offer for provisional assessment was not legally binding as it did not meet the statutory requirements. The Court emphasized the need for proper assessment procedures, directing the Department to follow the law in determining duty and releasing goods. The writ petition was disposed of without prejudice, highlighting the importance of adherence to legal provisions in provisional assessment and goods release. Case-Laws Customs Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251771