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<h1>Customs Revises Assessment Procedures for Petroleum Products: Second-Check Allowed with Valid Documents.</h1> The circular from the Office of the Commissioner of Customs at Jawaharlal Nehru Custom House outlines revised procedures for assessing petroleum products under CTH 27101960 and 27101990. Previously, all Bills of Entry for these products were assessed on a first-check basis due to misclassification concerns. The new process allows for second-check assessments if certain conditions are met, such as valid manufacturer credentials and a recent PTR. Importers must upload supporting documents on e-sanchit to substantiate claims. Non-manufacturer importers or those without valid PTRs will continue with first-check assessments. The notice aims to streamline assessments and expedite clearances.