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        Customs

        Regulation 3 - Application

        Customs (Finalisation Of Provisional Assessment) Regulations, 2025

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        Provisional assessment scope clarified: regulations apply to pending and subsequently made provisional assessments, treating each bill as a separate case. Regulations govern the application of provisional assessment: they apply to provisional assessments pending on commencement and to those made thereafter, and they treat each bill of entry or shipping bill that has been assessed provisionally as a separate case of provisional assessment.
                          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 assessment scope clarified: regulations apply to pending and subsequently made provisional assessments, treating each bill as a separate case.

                                Regulations govern the application of provisional assessment: they apply to provisional assessments pending on commencement and to those made thereafter, and they treat each bill of entry or shipping bill that has been assessed provisionally as a separate case of provisional assessment.


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