https://www.taxtmi.com/acts?id=52096 Voluntary payment during provisional customs assessment permits an importer or exporter to electronically pay an amount against the relevant bill of entry or shipping bill on self-ascertainment while provisional assessment remains pending. The payment is adjusted against duty ultimately assessed or reassessed. Interest remains payable on the voluntarily paid amount where consequential under the final assessment or reassessment order. en-us Sat, 13 Sep 2025 11:36:12 +0530 Wed, 22 Jul 2026 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52096 Voluntary payment during provisional customs assessment permits an importer or exporter to electronically pay an amount against the relevant bill of entry or shipping bill on self-ascertainment while provisional assessment remains pending. The payment is adjusted against duty ultimately assessed or reassessed. Interest remains payable on the voluntarily paid amount where consequential under the final assessment or reassessment order. Act-Rules Customs Sat, 13 Sep 2025 11:36:12 +0530 https://www.taxtmi.com/acts?id=52096