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of <h1>Provisional Bills of Entry finalisation deadlines u/s 18(1B): document requests, 14-month enquiries, two-year outer limit</h1> Section 18(1B) of the Customs Act, 1962 and the Customs (Finalisation of Provisional Assessment) Regulations, 2025 prescribe mandatory timelines and procedure for finalisation of provisional Bills of Entry, requiring written requisition of missing documents within 15 days, submission within 2 months (extendable up to 4 months by the proper officer and further up to a 14-month cap from provisional assessment by a superior officer), completion of enquiry within 14 months, and finalisation within 3 months thereafter, subject to an absolute outer limit of 2 years (extendable by 1 year by the Commissioner for sufficient cause). In specified impediment situations, the 2-year period runs from cessation of the impediment, and non-submission permits finalisation on available records with hearing and a speaking order. Bonds/securities are cancelled/returned on finalisation (if no dues), unpaid final dues beyond 90 days are adjusted/recovered, own-ascertained duty payments are adjustable, and regulation breaches attract statutory penalty.
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