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        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.

        <h1>Provisional assessment for imported used cranes requires provisional duty, bond and engineer valuation pending RTO registration.</h1> Provisional assessment is required for imported old and used cranes to prevent misdeclaration of year and capacity. Importers must pay duty on value ascertained by a Chartered Engineer at first check, submit a bond for the entire value and potentially provide a bank guarantee; finalisation follows submission of a matching RTO registration certificate, while mismatches will prompt revenue-protective action.

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