The learned Single Judge as well as the Division Bench of the Calcutta High Court said that there was not enough material on record to conclude that there was any "provisional assessment" under Rule 10 B (deleted on 1 8 1959 and substituted by Rule 9 B) which laid down: "10B. PROVISIONAL ASSESSMENT OF DUTY (1) Notwithstanding anything contained in these rules (a) There the owner of any excisable goods makes and subscribed a declaration before the proper Officer to the effect that he is unable for want of full information to state precisely the real value or description of such goods in the proper Form : or (b) Where the owner of any goods has furnished full information in regard to the real value or description of the goods, but the proper Officer requires further proof in respect thereof; or (c) Where the proper Officer deems it expedient to subject any excisable goods to any chemical or other test, The proper Officer may direct that the duty leviable on such goods may, pending the pro duction of such information or proof or pending the completion of any such test, be assessed provisionally.