Provisional assessment closure releases bonds and security, while final unpaid dues may be adjusted, recovered, or refunded.

Closure of provisional assessment requires cancellation or recredit of the bond and return of security where there are no pending dues and the final assessment is confirmed, applicable duty and interest are paid, or an appropriate bond is executed for warehoused goods. Sums remaining unpaid beyond ninety days after finalisation and final for recovery may be adjusted from security or recovered under the statutory recovery mechanism after intimation. Refunds arising from finalisation are processed under the applicable refund provisions.

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