https://www.taxtmi.com/caselaws?id=45774 Section 29A of the Sea Customs Act applies to assessment on the bill of entry before examination of goods, with re-assessment only if the stated facts are later found untrue, while Section 29B governs provisional assessment where full information is unavailable, further proof is needed, or testing is required at the outset. The provisions operate in different factual settings and create distinct procedures, so the presence of non obstante language does not justify converting a final assessment under Section 29A into a provisional assessment under Section 29B. The text also notes that short-levy recovery could still be pursued under Section 39. en-us Wed, 14 Feb 1962 00:00:00 +0530 Tue, 13 Jul 2010 17:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45774 Section 29A of the Sea Customs Act applies to assessment on the bill of entry before examination of goods, with re-assessment only if the stated facts are later found untrue, while Section 29B governs provisional assessment where full information is unavailable, further proof is needed, or testing is required at the outset. The provisions operate in different factual settings and create distinct procedures, so the presence of non obstante language does not justify converting a final assessment under Section 29A into a provisional assessment under Section 29B. The text also notes that short-levy recovery could still be pursued under Section 39. Case-Laws Customs Wed, 14 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45774