Provisional Assessment Under Customs Act Section 18 Takes Precedence Over Contract Enforcement in Re-Export Cases.

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....Finalization of provisional assessment - Re-export of goods - Where there is incompatibility between departmental proceedings to enforce contract and parallel proceedings for finalization of provisional assessment under Section 18 of the Customs Act, the statutory action must prevail. This is to say that the proceedings for finalization of provisional assessment must go ahead. The assessee’s duty liability will depend upon the result of these proceedings. - AT....