Bills of Entry provisional assessments: strict Section 18 deadlines for documents and finalisation, with limited extensions and interest/penalties

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....Section 18 provisional assessments of Bills of Entry are subject to a two-year outer limit for finalisation, extendable by one year for sufficient cause recorded in writing and approved by the Commissioner, with the procedure applying to pending and future provisional assessments. The proper officer must requisition missing documents within 15 days; the importer/exporter must furnish them within 2 months, extendable up to 4 months by the proper officer and up to a maximum of 14 months from provisional assessment by a senior officer, failing which finalisation proceeds on available records after hearing and a speaking order. Finalisation should occur within 3 months of document receipt/expiry of time/enquiry conclusion, with limited extensio.........