Customs (Finalisation of Provisional Assessment) Regulations, 2025

Regulation 6. Time-limit and manner of submission of documents or information for the purpose of finalisation of provisional assessment pending as on the 29^th March, 2025

Where duty leviable on imported or export goods is assessed provisionally by the proper officer for the reasons as per sub-section (1) of section 18 the Act and is pending for finalisation as on the 29^th March, 2025, then time-limit for submission of documents or conclusion of enquiry under regulations 4 or 5, as the case may be, shall be reckoned from such date.