https://www.taxtmi.com/acts?id=16518 Provisional customs assessment may be allowed when an importer or exporter cannot make self-assessment and requests assessment in writing, or when the proper officer cannot verify self-assessment or make reassessment. The officer estimates provisional duty. Assessment at that amount requires a bond covering the difference between final duty and provisional duty, together with a directed deposit capped at twenty per cent of provisional duty. The provision is repealed. en-us Wed, 30 May 2012 15:02:48 +0530 Wed, 05 Aug 2026 17:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16518 Provisional customs assessment may be allowed when an importer or exporter cannot make self-assessment and requests assessment in writing, or when the proper officer cannot verify self-assessment or make reassessment. The officer estimates provisional duty. Assessment at that amount requires a bond covering the difference between final duty and provisional duty, together with a directed deposit capped at twenty per cent of provisional duty. The provision is repealed. Act-Rules Customs Wed, 30 May 2012 15:02:48 +0530 https://www.taxtmi.com/acts?id=16518