Time-limit for finalisation of provisional assessment

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....so, within three months of - (a) receipt of documents or information from the importer or the exporter or on the expiry of the time for submission in accordance with regulation 4 of these regulations; or (b) conclusion of enquiry in accordance with regulation 5 of these regulations, where the duty leviable was assessed provisionally for that reason. Provided that any officer t....

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.... (a) an information is being sought from an authority outside India through a legal process; or (b) an appeal in a similar matter of the same person or any other person is pending before the Appellate Tribunal or the High Court or the Supreme Court; or (c) an interim order of stay has been issued by the Appellate Tribunal or the High Court or the Supreme Court; or ....