Provisional assessment requirements: orders must state grounds, provisional duty rate, bond and security, or not be provisional. Provisional assessment may be ordered only where rules permit and only by specific Assistant Collector order stating the grounds, the provisional rate and value for duty payment, the differential-duty bond amount, and the security or surety fixed by the Assistant Collector; omission of any of these conditions means the assessment will not be considered provisional.
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.
Provisional assessment requirements: orders must state grounds, provisional duty rate, bond and security, or not be provisional.
Provisional assessment may be ordered only where rules permit and only by specific Assistant Collector order stating the grounds, the provisional rate and value for duty payment, the differential-duty bond amount, and the security or surety fixed by the Assistant Collector; omission of any of these conditions means the assessment will not be considered provisional.
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