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<h1>Importers Must Submit Key Docs Within 3 Months Under Regulation 7 of PIR, 1986; Legal Action for Unpaid Duties</h1> Under Regulation 7 of the PIR, 1986, importers must submit specific documents within three months of clearing the last consignment or within an extended period if allowed by the officer. Required documents include a reconciliation statement certified by a Chartered Engineer, Bills of Entry, invoices, and a final payment certificate if applicable. For projects exceeding Rs.1 crore, plant site verification ensures goods are used as intended. Provisional assessments are finalized within three months if no verification is needed, or six months if required. If duty is unpaid after demand confirmation, legal steps are taken to recover the amount.