https://www.taxtmi.com/forum/issue?id=108262 Provisional assessment under Section 18(1) of the Customs Act, 1962 obliges execution of a bond and bank guarantee when value cannot be finally determined. Key issues are whether the provisional assessment remains effective after a remand to the original adjudicating authority and whether a time bound bank guarantee must be renewed during the pendency to keep security for any differential duty intact, implicating the officer's powers to call on, extend, or require fresh security. en-us Sun, 15 Mar 2015 09:49:56 +0530 Thu, 23 Jan 2025 15:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108262 Provisional assessment under Section 18(1) of the Customs Act, 1962 obliges execution of a bond and bank guarantee when value cannot be finally determined. Key issues are whether the provisional assessment remains effective after a remand to the original adjudicating authority and whether a time bound bank guarantee must be renewed during the pendency to keep security for any differential duty intact, implicating the officer's powers to call on, extend, or require fresh security. Discussion-Forum Customs Sun, 15 Mar 2015 09:49:56 +0530 https://www.taxtmi.com/forum/issue?id=108262