Time-limit for submission of documents requires staged extensions and written requisitions in provisional customs assessments. Where provisional assessment is ordered for lack of documents or additional requisitions, the importer or exporter must submit the specified documents or information within one month; the proper officer must give written details of required material within fifteen days. Extensions follow a tiered regime: the proper officer may allow up to three months with reasons; the Additional or Joint Commissioner may grant a further three months; the Commissioner may extend further. Submissions may be made in one instance and the importer, exporter or authorised representative must inform the proper officer in writing upon completion.
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 submission of documents requires staged extensions and written requisitions in provisional customs assessments.
Where provisional assessment is ordered for lack of documents or additional requisitions, the importer or exporter must submit the specified documents or information within one month; the proper officer must give written details of required material within fifteen days. Extensions follow a tiered regime: the proper officer may allow up to three months with reasons; the Additional or Joint Commissioner may grant a further three months; the Commissioner may extend further. Submissions may be made in one instance and the importer, exporter or authorised representative must inform the proper officer in writing upon completion.
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