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of <h1>Customs Officials Can Provisionally Assess Import Duties Under Section 18, Allowing Flexible Assessment with Security and Timely Resolution</h1> The statutory provision outlines the process of provisional customs duty assessment under Section 18 of the Customs Act, 1962. It allows proper officers to provisionally assess duty in specific scenarios, such as when additional information or testing is required. The provision mandates that importers or exporters provide security and allows for final assessment within two years, with potential extensions. The section details procedures for adjusting duty payments, refunds, and interest calculations, ensuring flexibility and fairness in customs duty determination.
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