2003 (6) TMI 275

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.... Patil, Advocates, for the Appellant. Shri R.K. Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeals taken up for disposal with consent after waiving deposit. 2. The appellant imported consignments of propane and uthane. These consignments on arrival were assessed to duty provisionally under Section 18 of the Act. In the order impugned in this appea....

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....oner's order is not one of simply finalising the provisional assessment. He confirmed the proposal to the notice to recover duty. In his order he has ordered that the bill of entry had assessed finally and simultaneously asked recovery of special additional duty of customs which he found payable. The fact that the bill of entry has not yet been finally assessed is clear from paragraph 36 of his or....