https://www.taxtmi.com/caselaws?id=51335 A communication that in substance finalised provisional assessment and determined duty liability was treated as an appealable assessment order, so dismissal of the appeal as mere correspondence was unsustainable. Because the appeal and stay application had been wrongly rejected, restitution followed: the parties were to be restored to the position existing before the impugned order, requiring refund of the amount realised by encashment of the bank guarantee and furnishing of an equivalent fresh guarantee. The text emphasises that substance prevails over form in determining appealability, and that equitable relief may be ordered to reverse the effect of an erroneous procedural dismissal. en-us Wed, 04 Sep 2002 00:00:00 +0530 Fri, 24 Sep 2010 11:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51335 A communication that in substance finalised provisional assessment and determined duty liability was treated as an appealable assessment order, so dismissal of the appeal as mere correspondence was unsustainable. Because the appeal and stay application had been wrongly rejected, restitution followed: the parties were to be restored to the position existing before the impugned order, requiring refund of the amount realised by encashment of the bank guarantee and furnishing of an equivalent fresh guarantee. The text emphasises that substance prevails over form in determining appealability, and that equitable relief may be ordered to reverse the effect of an erroneous procedural dismissal. Case-Laws Customs Wed, 04 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51335