Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for confiscation.

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....Export duty recovery for goods cleared under bonds pending test reports requires finalisation of provisional assessments before proceedings for non-levy or short levy can begin. Bonds executed under Section 18 obligated exporters to pay duty finally assessed after adverse test reports, so the clearances remained provisional rather than constituting provisional release or reassessment. Demand notices issued before final assessment were therefore premature. Redemption fine under Section 125 cannot be sustained where exported goods were neither seized nor provisionally released and are unavailable for confiscation. The duty demands, redemption fine and penalties were set aside, while the merits of rice classification remained open.....