Conditions for allowing provisional assessment

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..... - 2. Conditions for allowing provisional assessment. — Where the proper officer on account of any of the grounds specified in sub-section (1) of section 18 of the Customs Act, 1962 (52 of 1962), is .....

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..... nal duty and deposits with the proper officer such sum not exceeding twenty per cent of the provisional duty, as the proper officer may direct, the proper officer may assess the duty on the goods prov .....

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