https://www.taxtmi.com/circulars?id=63214 Streamlined procedure directs that SVBs investigate imports involving related-party relationships or payments affecting assessable value, while remaining under jurisdictional Chief Commissioner supervision and supported by DGoV. Provisional assessment under section 18 continues but routine Extra Duty Deposit is discontinued; failure to furnish information within 60 days permits a 5% security for up to three months with a further 60-day compliance extension. SVBs issue an Investigation Report to enable finalisation of provisional assessments; targeted timelines (two months standard, escalation at four months) and Central Registry reporting are mandated. en-us Fri, 18 Mar 2016 00:00:00 +0530 Wed, 11 Feb 2026 15:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63214 Streamlined procedure directs that SVBs investigate imports involving related-party relationships or payments affecting assessable value, while remaining under jurisdictional Chief Commissioner supervision and supported by DGoV. Provisional assessment under section 18 continues but routine Extra Duty Deposit is discontinued; failure to furnish information within 60 days permits a 5% security for up to three months with a further 60-day compliance extension. SVBs issue an Investigation Report to enable finalisation of provisional assessments; targeted timelines (two months standard, escalation at four months) and Central Registry reporting are mandated. Circulars Customs Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63214