Amending Circular 38/2016-Cus on Guidelines for Provisional Assessment under Section 18 of the Customs Act 1962

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....Delhi Dated 29th September, 2020 To, All Chief Commissioners of Customs/Customs (Prev.) All Chief Commissioners of GST and Customs All Director Generals under CBIC Sir/Madam, Subject: Amending Circular 38/2016-Cus on Guidelines for Provisional Assessment under Section 18 of the Customs Act 1962- reg. Reference is drawn to Board's Circular no. 38/2016-Customs, dated 22.08.20....

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....O - T1 and AEO - T2) (excluding importers mentioned at Sl. No. 3)   (a) 0% (in terms of SI. No. 5 (b), 6(a) and 6(b) (2) (b) 50% (for AEO-T1) or 25% (for AEO-T2) of the applicable bank guarantee or cash deposit specified at SI. No. 4, 6(b)(1). In terms of Circular no.33/2016-Customs dated 22nd July 2016, as amended. 5 (a) Cases related to determination of origin under FTA....