https://www.taxtmi.com/article/detailed?id=13907 Sections 17-18 of the Customs Act permit provisional assessment where documents are missing or further enquiry or testing is required, subject to security for any deficiency. The Customs (Finalisation of Provisional Assessment) Regulations, 2018 require the proper officer to specify required documents promptly and to finalise provisional assessments within prescribed periods after receipt of intimation, test reports, or enquiry reports. Regulation 7 attaches penalty liability for contraventions, but enforcement should consider absence of mala fide delay and the procedural context before imposing maximum penalties. en-us Tue, 25 Mar 2025 08:49:16 +0530 Tue, 25 Mar 2025 08:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13907 Sections 17-18 of the Customs Act permit provisional assessment where documents are missing or further enquiry or testing is required, subject to security for any deficiency. The Customs (Finalisation of Provisional Assessment) Regulations, 2018 require the proper officer to specify required documents promptly and to finalise provisional assessments within prescribed periods after receipt of intimation, test reports, or enquiry reports. Regulation 7 attaches penalty liability for contraventions, but enforcement should consider absence of mala fide delay and the procedural context before imposing maximum penalties. Articles Customs - Import - Export - SEZ Tue, 25 Mar 2025 08:49:16 +0530 https://www.taxtmi.com/article/detailed?id=13907