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        Customs

        Regulation 1 - Short title

        Customs (Provisional Duty Assessment) Regulations, 1963

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        Provisional duty assessment authority under Customs Act enables the Central Board to promulgate regulations for provisional duty assessment. Regulations authorize provisional duty assessment under the Customs Act, 1962, and the Central Board of Revenue, by notification, promulgated the Customs (Provisional Duty Assessment) Regulations, 1963, providing the statutory framework for provisional assessment of customs duties and recording the short title and legislative basis for the Board's delegated rulemaking.
                      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 duty assessment authority under Customs Act enables the Central Board to promulgate regulations for provisional duty assessment.

                          Regulations authorize provisional duty assessment under the Customs Act, 1962, and the Central Board of Revenue, by notification, promulgated the Customs (Provisional Duty Assessment) Regulations, 1963, providing the statutory framework for provisional assessment of customs duties and recording the short title and legislative basis for the Board's delegated rulemaking.


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