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    <title>Department Must Finalize Bill of Entry Before Confirming Duty Demand and Penalty u/s 18.</title>
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    <description>Whether, before finalization of Bill of Entry, which was provisionally assessed under Section 18 ibid, can the Department proceed against the importer to confirm the differential duty demand and for imposition of penalty? - Held No</description>
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      <title>Department Must Finalize Bill of Entry Before Confirming Duty Demand and Penalty u/s 18.</title>
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      <description>Whether, before finalization of Bill of Entry, which was provisionally assessed under Section 18 ibid, can the Department proceed against the importer to confirm the differential duty demand and for imposition of penalty? - Held No</description>
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