https://www.taxtmi.com/caselaws?id=997 The Tribunal rectified the error in showing the demand amount twice in Final Order Nos. 858 and 859/2006 under Section 129B(2) of the Customs Act, 1962. The appeal questioned the applicability of the proviso to Section 28(1) concerning finalization of provisional assessment without evidence of importer fraud. The Tribunal upheld the Commissioner's decision to finalize the assessment for revenue recovery, emphasizing the duty to protect government revenue. It highlighted the significance of revenue recovery, legitimate dues, and the responsibilities of Revenue officers in safeguarding government interests. en-us Mon, 10 Jul 2006 00:00:00 +0530 Tue, 01 Jul 2008 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=997 The Tribunal rectified the error in showing the demand amount twice in Final Order Nos. 858 and 859/2006 under Section 129B(2) of the Customs Act, 1962. The appeal questioned the applicability of the proviso to Section 28(1) concerning finalization of provisional assessment without evidence of importer fraud. The Tribunal upheld the Commissioner's decision to finalize the assessment for revenue recovery, emphasizing the duty to protect government revenue. It highlighted the significance of revenue recovery, legitimate dues, and the responsibilities of Revenue officers in safeguarding government interests. Case-Laws Service Tax Mon, 10 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=997