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.
These regulations replace the 2018 rules and govern finalisation of provisional customs assessments, applying to pending and future provisional assessments. Proper officers must detail document requests within 15 days; importers/exporters must supply materials within two months (two-month and subordinate extensions permitted, but not beyond 14 months). Enquiries must be completed and reported within 14 months. Finalisation must occur within three months of receipt or enquiry conclusion, with successive two-month extensions and a general two-year cap (plus a one-year Commissioner extension). Voluntary payments are adjustable and attract interest; bonds and securities are cancelled or adjusted on closure; unpaid dues may be recovered; contraventions attract penalties.
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