Customs (Finalisation of Provisional Assessment) Regulations, 2025

Regulation 5 Time-limit to conclude enquiry for the purpose of finalisation of provisional assessment

(1) Where duty leviable on the imported or export goods is assessed provisionally by the proper officer for the reason that the proper officer deems it necessary to make further enquiry then the officer of customs shall complete the enquiry and transfer the relevant documents along with the report in writing to the proper officer for finalization of assessment, within fourteen months from the date of provisional assessment.

(2) Where any document or information is required during the enquiry, the proper officer may seek such details within the time prescribed under regulation 2.