TaxTMI 
TaxTMI 
Refund Claim for Duty Paid Under Protest Due to Provisional Assessment Without Explicit Label on Shipping Bill.
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....Refund claim - duty paid under protest - assessment of bill of entry subject to test report - it can be said that the assessment was made provisionally by the assessing officer, although the word “provisionally assessed” was not mentioned on the face of the shipping bill.....