Time-limit for finalisation of provisional assessment requires completion within prescribed months, subject to a written three month extension. Regulation 5 requires the proper officer to finalise a provisional assessment within two months of receipt of an intimation from the importer/exporter or authorised representative, a chemical or other test report, or an enquiry/investigation/verification report; where documents are supplied intermittently the two month period runs from the last intimation, and where documents are not furnished or partly furnished and no further extension is allowed under regulation 4 the two month period runs from the expiry of the allowed time.
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.
Time-limit for finalisation of provisional assessment requires completion within prescribed months, subject to a written three month extension.
Regulation 5 requires the proper officer to finalise a provisional assessment within two months of receipt of an intimation from the importer/exporter or authorised representative, a chemical or other test report, or an enquiry/investigation/verification report; where documents are supplied intermittently the two month period runs from the last intimation, and where documents are not furnished or partly furnished and no further extension is allowed under regulation 4 the two month period runs from the expiry of the allowed time.
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