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        Customs

        Regulation 1 - Short title and commencement

        Customs (Finalisation Of Provisional Assessment) Regulations, 2025

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        Finalisation of provisional assessment: new regulations supersede prior rules and commence on official publication. These regulations create the regulatory framework titled Finalisation of Provisional Assessment under delegated authority from the Customs Act, 1962, supersede the 2018 regulations except for past actions or omissions, and provide that they shall commence upon publication in the Official Gazette.
                      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.

                            Finalisation of provisional assessment: new regulations supersede prior rules and commence on official publication.

                            These regulations create the regulatory framework titled Finalisation of Provisional Assessment under delegated authority from the Customs Act, 1962, supersede the 2018 regulations except for past actions or omissions, and provide that they shall commence upon publication in the Official Gazette.


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