Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Officer must finalise provisional duty assessments within three months; two-month extensions; two-year absolute deadline, delays pause clock</h1> The proper officer must finalise a provisional duty assessment within three months of receiving required documents or of conclusion of an enquiry, with subordinate officers able to grant written extensions of two months at a time; in all cases finalisation must occur within two years of the provisional assessment (for assessments pending on 29 March 2025 the two-year clock runs from that date). If delay is caused by specified reasons (e.g., foreign legal assistance, related appeals or stays, Board directions, or pending settlement applications), the officer must notify the importer or exporter and the two-year period runs from when the reason ceases.
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