https://www.taxtmi.com/article/detailed?id=14556 Provisional clearance requires an importer to furnish a PD Bond and bank guarantee when documents or reports are pending; the importer must submit outstanding information within the period directed by the proper officer. Upon verification of test reports, valuations and certificates, the proper officer issues a final assessment order under Section 18(2), after which differential duty plus interest is payable or excess duty may be refunded subject to unjust enrichment. After compliance and payment of dues, the proper officer cancels the PD Bond and the finalized Bill of Entry is made available for download via ICEGATE. en-us Tue, 03 Jun 2025 08:50:37 +0530 Tue, 03 Jun 2025 08:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14556 Provisional clearance requires an importer to furnish a PD Bond and bank guarantee when documents or reports are pending; the importer must submit outstanding information within the period directed by the proper officer. Upon verification of test reports, valuations and certificates, the proper officer issues a final assessment order under Section 18(2), after which differential duty plus interest is payable or excess duty may be refunded subject to unjust enrichment. After compliance and payment of dues, the proper officer cancels the PD Bond and the finalized Bill of Entry is made available for download via ICEGATE. Articles Customs - Import - Export - SEZ Tue, 03 Jun 2025 08:50:37 +0530 https://www.taxtmi.com/article/detailed?id=14556