Time-limit for finalisation of provisional assessment.

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..... porter or the exporter or his authorised representative or Customs Broker under sub-regulation (7) of regulation 4; or (b) a chemical or other test report, where the provisional assessment was ordered for that reason; or (c) an enquiry or investigation or verification report, where the provisional assessment was ordered for that reason. Provided that where the documents or information req .....

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..... concerned may allow, for reasons to be recorded in writing, a further time period of three months in case the proper officer is not able to finalise the provisional assessment within the period of two months as specified in sub-regulation (1) above. (3) This regulation shall not apply to such cases of provisional assessments, where Board has issued directions to keep that pending. - - stat .....

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