Provisional assessment of duty

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....er deems it necessary to make further enquiry; or                (d) where necessary documents have not been produced or information has not been furnished and the proper officer deems it necessary to make further enquiry, 9[the proper officer may assess the duty leviable on such goods, provisionally,] if the importer or the exporter, as the case may be, furnishes such security as the proper officer deems fit for the payment of the deficiency, if any, between the duty as may be finally assessed or re-assessed, as the case may be and the duty provisionally assessed.] 7[(1A) Where, pursuant to the provisional assessment under sub-section (1), if any document or informati....

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....similar matter, issued specific direction or order to keep such matter pending; or (e) the importer or exporter has a pending application before the Settlement Commission or the Interim Board, the proper officer shall inform the importer or exporter concerned, the reason for non-finalisation of the provisional assessment and in such case, the time specified in sub-section (1B) shall apply not from the date of the provisional assessment but from the date when such reason ceases to exist.] (2) When the duty leviable on such goods is assessed finally 2[or re-assessed by the proper officer]  in accordance with the provisions of this Act, then- (a)  in the case of goods cleared for home consumption or exportation, the amount paid....

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....interest under sub-section (4), if any, shall, instead of being credited to the Fund, be paid to the importer or the exporter, as the case may be, if such amount is relatable to - (a) the duty and interest, if any, paid on such duty paid by the importer, or the exporter, as the case may be, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (b) the duty and interest, if any, paid on such duty on imports made by an individual for his personal use; (c) the duty and interest, if any, paid on such duty borne by the buyer, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (d) the export duty as specified in section 2....