https://www.taxtmi.com/acts?id=52100 The Commissioner of Customs may extend the two-year period for finalisation of provisional assessment by up to one additional year. Such extension, notwithstanding the time-limits under the specified regulations, requires sufficient cause and written reasons, in terms of the first proviso to section 18(1B). en-us Sat, 13 Sep 2025 11:38:55 +0530 Wed, 22 Jul 2026 11:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52100 The Commissioner of Customs may extend the two-year period for finalisation of provisional assessment by up to one additional year. Such extension, notwithstanding the time-limits under the specified regulations, requires sufficient cause and written reasons, in terms of the first proviso to section 18(1B). Act-Rules Customs Sat, 13 Sep 2025 11:38:55 +0530 https://www.taxtmi.com/acts?id=52100