Conditions for allowing provisional assessment.
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....ns, 2011<br>2. Conditions for allowing provisional assessment.- (1) Where- a) an importer or an exporter, as the case may be, is unable to make self-assessment under sub-section (1) ....
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....timate of the duty to be levied (hereinafter referred to as the provisional duty). (2) If the importer or the exporter, as the case may be, executes a bond in an amount equal to the difference betw....


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