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

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....mmissioners 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 22.08.2016 which provides guidelines regarding provisional assessment under ....

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....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 FTAs based on the reasonable belief that the matter involves mis-declaration of origin. 100% In terms of....