https://www.taxtmi.com/acts?id=12078 The amendment empowers the proper officer to direct provisional assessment of customs duty where self-assessment is not possible or additional testing or enquiries are necessary, or where documents or information are lacking, provided the importer or exporter furnishes security for payment of any deficiency between provisional and final assessment. en-us Wed, 02 Mar 2011 16:23:40 +0530 Wed, 02 Mar 2011 16:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12078 The amendment empowers the proper officer to direct provisional assessment of customs duty where self-assessment is not possible or additional testing or enquiries are necessary, or where documents or information are lacking, provided the importer or exporter furnishes security for payment of any deficiency between provisional and final assessment. Act-Rules Bills Wed, 02 Mar 2011 16:23:40 +0530 https://www.taxtmi.com/acts?id=12078