Manner of closure subsequent to the finalisation of provisional assessment

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Full Text of the Document

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....under regulation 9, where - (a) the final assessment has confirmed the provisional assessment; or (b) the duty along with the interest has been paid in full, in case of home consumption or exportation, where the bill of entry or shipping bill has been returned for payment; or (c) the importer has executed appropriate bond binding himself in relation to the excess duty, i....