Time-limit and manner of submission of documents or information for the purpose of finalisation of provisional assessment

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....sation of provisional assessment.- (1) Where duty leviable on imported or export goods is assessed provisionally by the proper officer for the reasons that, the necessary documents have not been produced or information has not been furnished by the importer or the exporter at the time of provisional assessment, then the proper officer shall within fifteen days from the date of such assessment, ....

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....it, for reasons to be recorded in writing, on request of the importer or the exporter regarding his inability to provide those documents or information as requested by the proper officer. Provided also that no extension in time under this regulation may be allowed by an officer to whom the proper officer is subordinate beyond fourteen months from the date of provisional assessment. (3) On su....