2015 (4) TMI 1016

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Full Text of the Document

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....te Per: P.K. Das 1. A common issue is involved in these appeals and therefore, both are taken up together for disposal. 2. The Respondents filed Bills of Entry for import of Liquified Natural Gas (LNG) and requested for provisional assessment under Section 18 of Customs Act, 1962. The issue involved in this case is whether the final assessment of the Bills of Entry would be on the basis of prov....