Finalisation of provisional assessment cases - clearance of imported goods under DEPB Scheme

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Full Text of the Document

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.... imported goods under DEPB Scheme. Instances have been reported to the Board by field formations where the provisional duty determined on import of goods is beingn debited in DEPB scrips. At the time of finalisation of assessment, the final duty payable may be more or less than the duty which was provisionally assessed. In cases where the final duty is more than the provisional duty, the differ....