Conditions for allowing provisional assessment.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nditions 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) of section 17 of the Customs Act....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ereinafter 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 between the duty that may be finally ass....