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that where refund
arises on finalisation of the provisional assessment, the Customs
authorities are obliged to refund the excess amount ... been no unjust enrichment.
Referring to the Customs (Provisional Duty Assessment) Regulations,
1963, Counsel for the Petitions submitted that
Bombay High Court
Custom Act 1962 read with the Customs Provisional Duty Assessment
Regulation 1963, by the Commissioner of Custom ____ and the duty ... which stipulates
that the proper officer of Customs is to 'order provisional
assessment'. Para 7 of this Chapter 7 provides
Customs, Excise and Gold Tribunal - Mumbai
produced and which stands released by
the Customs Officer on a provisional assessment basis.
15. The issue therefore arises ... event by reason of the
provisional assessment by the Customs Department, the Revenue
Intelligene cannot possibly sit on judgment over
Calcutta High Court
exported from India.
Under Section 18 of the Customs Act provisional assessment shall be
made. Under Section ... under Section 18(1) of the Customs Act, 1962, make provisional
assessment under Project Import (Registration of Contract)
Regulations
Income Tax Appellate Tribunal - Bangalore
Price of Imported Goods) Rules, 1988 and Customs
Provisional Assessment Regulations, contended that by virtue of Section 14
read along ... also relevant to refer to
Customs (Provisional Duty Assessment) Regulations, 1963. Under which,
'Conditions for allowing provisional assessment', 'Terms
Madras High Court
have acted outside the scope of the
Customs (Provisional Duty Assessment) Regulations, 1963 („PDA
Regulations‟) and only ... release of goods in terms
of the Customs (Provisional Duty Assessment) Regulations, 1963 shall
be made, within 4 weeks
Delhi High Court
refunds arising on the finalization of the provisional assessment
under the Customs Act, 1962?
(B) Whether in the facts ... refund arising out of finalization of
provisional assessment under the Customs Law in the absence of any
specific amendment
Gujarat High Court
stage. It is stated that for provisional assessment, under
Section 18 of the Customs Act, the importer is required ... contemplated under Section 18 of the Customs Act, since
the order of provisional assessment can only be passed
Andhra High Court
unsustainable under the law.
III. Provisional assessment--Illegal
The only provision under the Custom's Act for the framing ... against
the order of the provisional assessment under Section 18 of the Customs
Act passed by the Deputy Collector
Punjab-Haryana High Court
provisions of Regulation 2 of the Customs
(Provisional Duty Assessment) Regulations 1963. Regulation 2 dealt
with a situation where ... deems it necessary to
make further enquiry. The Customs (Provisional Duty Assessment)
Regulations 1963 are intended to effectuate the power
Bombay High Court
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