Summary assessment safeguards revenue by allowing expedited assessment with senior approval and deeming liability on cargo custodians. Summary assessment permits the proper officer, with prior approval of the Additional Commissioner or Joint Commissioner, to assess tax liability on evidence when delay would harm revenue; if the taxable person for goods cannot be identified, the person in charge of the goods is deemed liable. The order may be withdrawn within thirty days by the taxable person, or by the Additional Commissioner or Joint Commissioner on their own motion if erroneous, and thereafter the assessment must proceed under the regular assessment procedures.