Extension of provisional assessment time-limit permits Commissioner to lengthen finalisation period for provisional customs assessments. Regulation 11 authorises the Commissioner of Customs to extend the two year period for finalising a provisional assessment by an additional one year where sufficient cause is shown and reasons are recorded in writing, operating notwithstanding the time limits in regulations 4-7 and under the first proviso to sub section 1B of section 18 of the Act.
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.
Extension of provisional assessment time-limit permits Commissioner to lengthen finalisation period for provisional customs assessments.
Regulation 11 authorises the Commissioner of Customs to extend the two year period for finalising a provisional assessment by an additional one year where sufficient cause is shown and reasons are recorded in writing, operating notwithstanding the time limits in regulations 4-7 and under the first proviso to sub section 1B of section 18 of the Act.
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