Time limit for provisional customs assessment: enquiry must finish and documents forwarded within fourteen months for finalisation. A time limit mandates that when customs duty is provisionally assessed because further enquiry is needed, the officer conducting the enquiry must complete it and transfer relevant documents and a written report to the proper officer for finalisation within fourteen months of the provisional assessment, and the proper officer may request additional documents or information under the regulations' prescribed procedural timeframe.
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Provisions expressly mentioned in the judgment/order text.
Time limit for provisional customs assessment: enquiry must finish and documents forwarded within fourteen months for finalisation.
A time limit mandates that when customs duty is provisionally assessed because further enquiry is needed, the officer conducting the enquiry must complete it and transfer relevant documents and a written report to the proper officer for finalisation within fourteen months of the provisional assessment, and the proper officer may request additional documents or information under the regulations' prescribed procedural timeframe.
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