https://www.taxtmi.com/notifications?id=126311 Regulations create a procedural framework for finalising provisional assessments under the Customs Act: required documents or information must be produced within prescribed periods with written requisitions; a tiered extension regime allows the proper officer, Additional/Joint Commissioner, and Commissioner to extend time for reasons recorded; the proper officer must finalise assessments within a set period from receipt of required material or intimation, subject to Commissioner-authorised extension; finalisation follows section 18, permits adjustment from security, requires speaking orders if final assessment differs, and mandates cancellation of bonds and return of security if no dues remain. en-us Tue, 14 Aug 2018 00:00:00 +0530 Sat, 18 Aug 2018 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=126311 Regulations create a procedural framework for finalising provisional assessments under the Customs Act: required documents or information must be produced within prescribed periods with written requisitions; a tiered extension regime allows the proper officer, Additional/Joint Commissioner, and Commissioner to extend time for reasons recorded; the proper officer must finalise assessments within a set period from receipt of required material or intimation, subject to Commissioner-authorised extension; finalisation follows section 18, permits adjustment from security, requires speaking orders if final assessment differs, and mandates cancellation of bonds and return of security if no dues remain. Notifications Customs Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=126311