Provisional assessment: proper officer may order interim customs duty assessment if self-assessment cannot be completed, with security. The amendment empowers the proper officer to direct provisional assessment of customs duty where self-assessment is not possible or additional testing or enquiries are necessary, or where documents or information are lacking, provided the importer or exporter furnishes security for payment of any deficiency between provisional and final assessment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional assessment: proper officer may order interim customs duty assessment if self-assessment cannot be completed, with security.
The amendment empowers the proper officer to direct provisional assessment of customs duty where self-assessment is not possible or additional testing or enquiries are necessary, or where documents or information are lacking, provided the importer or exporter furnishes security for payment of any deficiency between provisional and final assessment.
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