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    <description>For provisional assessments of duty under sub-section (1) of section 18 that are pending as on 29th March, 2025, the time-limit for submission of documents or for conclusion of an enquiry under Regulations 4 or 5 shall be reckoned from 29th March, 2025, thereby resetting the period for those steps to begin from that date.</description>
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      <description>For provisional assessments of duty under sub-section (1) of section 18 that are pending as on 29th March, 2025, the time-limit for submission of documents or for conclusion of an enquiry under Regulations 4 or 5 shall be reckoned from 29th March, 2025, thereby resetting the period for those steps to begin from that date.</description>
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