Assessment definition expanded to include self-assessment, provisional and re-assessment, broadening Customs Act coverage. The amendment replaces the statutory definition of assessment in the Customs Act to include provisional assessment, self-assessment, re-assessment and assessments where the duty assessed is nil, so that all references to assessment in the Act encompass these listed categories.
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Provisions expressly mentioned in the judgment/order text.
Assessment definition expanded to include self-assessment, provisional and re-assessment, broadening Customs Act coverage.
The amendment replaces the statutory definition of assessment in the Customs Act to include provisional assessment, self-assessment, re-assessment and assessments where the duty assessed is nil, so that all references to assessment in the Act encompass these listed categories.
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