https://www.taxtmi.com/circulars?id=69053 The guidelines impose staged timelines for finalising provisional assessments: requisition missing documents within 15 days; importer/exporter to furnish within two months with possible two month extension by the proper officer and further extension by a superior officer up to a 14 month cap for submission. Finalisation should occur within three months after receipt or expiry of time or enquiry conclusion, with serial two month extensions permitted but not beyond an absolute two year limit from provisional assessment, extendable by one year by the Principal Commissioner for sufficient cause. en-us Fri, 21 Nov 2025 00:00:00 +0530 Thu, 18 Dec 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69053 The guidelines impose staged timelines for finalising provisional assessments: requisition missing documents within 15 days; importer/exporter to furnish within two months with possible two month extension by the proper officer and further extension by a superior officer up to a 14 month cap for submission. Finalisation should occur within three months after receipt or expiry of time or enquiry conclusion, with serial two month extensions permitted but not beyond an absolute two year limit from provisional assessment, extendable by one year by the Principal Commissioner for sufficient cause. Circulars Customs Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69053