https://www.taxtmi.com/caselaws?id=53093 Provisional assessment requires a statutory provisional assessment order; mere clearance of imported goods during pending proceedings, or release pursuant to an interim judicial direction with bond and bank guarantee, does not by itself make the assessment provisional. A demand for countervailing duty must also be preceded by a show cause notice in the manner required under the Customs Act. Where duty is demanded without that mandatory notice, the demand is procedurally invalid and liable to be set aside. en-us Thu, 19 Feb 2004 00:00:00 +0530 Mon, 11 Oct 2010 09:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53093 Provisional assessment requires a statutory provisional assessment order; mere clearance of imported goods during pending proceedings, or release pursuant to an interim judicial direction with bond and bank guarantee, does not by itself make the assessment provisional. A demand for countervailing duty must also be preceded by a show cause notice in the manner required under the Customs Act. Where duty is demanded without that mandatory notice, the demand is procedurally invalid and liable to be set aside. Case-Laws Central Excise Thu, 19 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53093