2014 (5) TMI 677

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....ate For the Respondent : Mr. A.K. Nigam, Addl. Commissioner (AR) JUDGEMENT Per : B.S.V.MURTHY; In the impugned order, the appeal filed by the appellants against the order-in-original has been rejected and is under challenge. The issue relates to finalization of provisional assessment. The provisional assessment was resorted to because there was a dispute about the assessable value of the impor....

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....o the appellants and according to the appellants, this has resulted in violation of principles of natural justice and violation of Section 122A of Customs Act, 1962. In the impugned order, lower authorities have taken a view that Section 18 of Customs Act, 1962 relating to provisional assessment does not prescribe any statutory provision for grant of personal hearing before finalization and no fre....