Conditions for allowing provisional assessment.

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....ns, 2011 - (Repealed)<br>2.&nbsp; Conditions for allowing provisional assessment.-&nbsp; (1) Where- a) an importer or an exporter, as the case may be, is unable to make self-assessment und....

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....y be, he shall make an estimate 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 equ....