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        Customs

        Changes to provisional assessment under the Customs Act...

        Customs Act sets two-year limit to finalise provisional assessments, 14-month evidence rule, extensions for sufficient cause

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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.
                                Changes to provisional assessment under the Customs Act introduce a two-year statutory limit for finalisation (extendable for sufficient cause), apply that limit to pending cases from 29 March 2025, and allow certain grounds to pause the limitation until reasons cease. Regulations require submission of supporting documents or test reports within 14 months (same timeframe for enquiries and transfer of records), permit finalisation on available records with natural justice, and encourage finalisation within three months after receipt of documents. Provisions cover payments during pendency, bond/security cancellation or recovery (including adjustment after 90 days where dues are final), project imports, an all-India multi-purpose bond, and monitoring of cases beyond 17 months.
                                Note: It is a system-generated summary and is for quick reference only.
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