Commissioner Of Customs, Calcutta Etc vs M/S Indian Oil Corporation Ltd. & Anr on 17 February, 2004
2. Now, in view of the Departments Review Petition in the case of Commissioner of Customs, Calcutta V. Indian Oil Corporation Limited being dismissed by the Honble Supreme Court [2005 (186) E.L.T. A119 (S.C.)] all pending provisional assessments in respect of importation prior to 2-3-2001 may be finalized accordingly.