Time-limit and manner for submission of documents or information for the purpose of finalisation of provisional assessment

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..... (1) Where a provisional assessment is ordered by the proper officer for the reasons that, - (a) the necessary documents have not been produced or information has not been furnished by the importer or the exporter; or (b) the proper officer requires the importer or the exporter to produce any additional documents or information, then such information or documents shall be made avail .....

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..... further extend the time period referred for another three months, in case the documents or the information required to be submitted by the importer or the exporter or requisitioned by the proper officer have not been made available within the period as allowed above by the proper officer. (5) The Commissioner of Customs, may extend the time period further as deemed fit, in case the documents or .....

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