Conditions for allowing provisional assessment.

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..... onditions for allowing provisional assessment.- (1) Where- a) an importer or an exporter, as the case may be, is unable to make self-assessment under sub-section (1) of section 17 of the Customs Ac .....

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..... hereinafter referred to as the provisional duty). (2) If the importer or the exporter, as the case may be, executes a bond in an amount equal to the difference between the duty that may be finally as .....

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