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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>Assessment of CTH 320611 imports: accept prior test reports under conditions or provisionally assess against a test bond.</h1> For imports under CTH 320611, a Previous Test Report (PTR) under six months for the same commodity, supplier and importer may be relied upon for final assessment provided the PTR is uploaded on E-sanchit and its reliance is declared in the Bill of Entry; absent a valid PTR, the Bill of Entry shall be provisionally assessed against a Test Bond.

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