https://www.taxtmi.com/article/detailed?id=16026 Finalization of provisional assessment converts an interim duty determination into a conclusive liability once classification, valuation, origin or other issues are resolved; clearance may be permitted on payment of provisional duty and provision of security, after which Customs issues a final assessment, adjusts provisional payments and security, requires settlement of any shortfall with interest, and allows appeal or reassessment where new information arises. en-us Mon, 16 Mar 2026 08:44:24 +0530 Mon, 16 Mar 2026 08:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16026 Finalization of provisional assessment converts an interim duty determination into a conclusive liability once classification, valuation, origin or other issues are resolved; clearance may be permitted on payment of provisional duty and provision of security, after which Customs issues a final assessment, adjusts provisional payments and security, requires settlement of any shortfall with interest, and allows appeal or reassessment where new information arises. Articles Customs - Import - Export - SEZ Mon, 16 Mar 2026 08:44:24 +0530 https://www.taxtmi.com/article/detailed?id=16026