Conditions for provisional assessment

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....ficer is required to estimate the duty to be levied i.e. the provisional duty. Wherever, duty is to be assessed provisionally, in terms of section 18, the importer or exporter shall: (a) for the pur....

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..... 2.3 CBIC has issued comprehensive guidelines for provisional assessment vide Circular No. 38/2016-Customs dated 22.08.2016. This circular has been revised after the implementation of the Customs (A....