Customs (Provisional Duty Assessment) Regulations, 1963

 Notification No. 181-Cus., dated 13th July, 1963.

In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), read with section 18 of the said Act, the Central Board of Revenue makes the following regulations, namely:

Regulation 1 Short title
Regulation 2 Conditions for allowing provisional assessment
Regulation 3 Terms of the bond
Regulation 4 Surety or security of the bond