https://www.taxtmi.com/circulars?id=68914 For imports under CTH 320611, a Previous Test Report (PTR) under six months for the same commodity, supplier and importer may be relied upon for final assessment provided the PTR is uploaded on E-sanchit and its reliance is declared in the Bill of Entry; absent a valid PTR, the Bill of Entry shall be provisionally assessed against a Test Bond. en-us Tue, 14 Jan 2025 00:00:00 +0530 Fri, 24 Oct 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68914 For imports under CTH 320611, a Previous Test Report (PTR) under six months for the same commodity, supplier and importer may be relied upon for final assessment provided the PTR is uploaded on E-sanchit and its reliance is declared in the Bill of Entry; absent a valid PTR, the Bill of Entry shall be provisionally assessed against a Test Bond. Circulars Customs Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68914