Assessment definition broadened to include provisional, self, re-assessment and nil-duty assessments under Customs law framework. The substituted clause (2) of section 2 expands the statutory meaning of 'assessment' in the Customs Act to include provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil, thereby broadening the term's scope to encompass these procedural and outcome variants.
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Provisions expressly mentioned in the judgment/order text.
Assessment definition broadened to include provisional, self, re-assessment and nil-duty assessments under Customs law framework.
The substituted clause (2) of section 2 expands the statutory meaning of "assessment" in the Customs Act to include provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil, thereby broadening the term's scope to encompass these procedural and outcome variants.
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