Conditions for provisional assessment - CBEC's Customs Manual 2023 - Customs

..... 2. Conditions for provisional assessment: 2.1 For making provisional assessment the proper officer is required to estimate the duty to be levied i.e. the provisional duty. Wherever, duty is to be assessed provisionally, in terms of section 18, the im .....

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Conditions for provisional assessment - CBEC s Customs Manual 2023 - Customs

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..... assessment vide Circular No. 38/2016-Customs dated 22.08.2016. This circular has been revised after the implementation of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (referred to as the CAROTAR, 2020) issued vi .....

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Conditions for provisional assessment - CBEC s Customs Manual 2023 - Customs

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