Provisional assessment enables temporary duty calculation when self assessment cannot be verified, pending further enquiry and testing. Provisional assessment allows a proper officer to direct a temporary duty calculation when a trader's self-assessment cannot be verified or completed, where reassessment cannot be made, where chemical or other tests are necessary, or where required documents or information have not been furnished, enabling further enquiry while preserving the government's right to collect duty.
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.
Provisional assessment enables temporary duty calculation when self assessment cannot be verified, pending further enquiry and testing.
Provisional assessment allows a proper officer to direct a temporary duty calculation when a trader's self-assessment cannot be verified or completed, where reassessment cannot be made, where chemical or other tests are necessary, or where required documents or information have not been furnished, enabling further enquiry while preserving the government's right to collect duty.
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