Conditions for provisional assessment

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fficer 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 pu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. 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 ....