Provisional assessment obligations: importers/exporters must provide requested documents so final assessment is completed within prescribed time. Amendment to section 18 inserts a reference to section 50 in sub section (1), adds sub section (1A) obliging an importer or exporter to submit documents ... Summary
Provisional assessment obligations: importers/exporters must provide requested documents so final assessment is completed within prescribed time.
Amendment to section 18 inserts a reference to section 50 in sub section (1), adds sub section (1A) obliging an importer or exporter to submit documents or information requested by the proper officer for finalisation of a provisional assessment within the time and manner prescribed, and substitutes "28AB" with "28AA" in sub section (3), with that substitution given retrospective effect.
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