https://www.taxtmi.com/caselaws?id=52158 The appellants imported goods for a project under concessional assessment but later used them for a different purpose. The authorities demanded payment of differential duty prematurely without finalizing the assessment, contrary to legal requirements. Citing precedent, the court held the premature duty demand was improper and set aside the order, emphasizing the need for proper assessment before issuing duty notices. The judgment underscores the importance of following due process in duty assessments and highlights the legal implications of premature demands. en-us Tue, 17 Jun 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52158 The appellants imported goods for a project under concessional assessment but later used them for a different purpose. The authorities demanded payment of differential duty prematurely without finalizing the assessment, contrary to legal requirements. Citing precedent, the court held the premature duty demand was improper and set aside the order, emphasizing the need for proper assessment before issuing duty notices. The judgment underscores the importance of following due process in duty assessments and highlights the legal implications of premature demands. Case-Laws Customs Tue, 17 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52158