Conditions for provisional assessment

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..... the purposes of undertaking to pay on demand the deficiency, if any, between the duty as may be finally assessed or re-assessed and the duty provisionally assessed, execute a bond, in the prescribed form and; (b) furnish such security for the payment of duty deficiency as prescribed. 2.2 The security to be obtained shall be in the form of bank guarantee or a cash deposit, as convenient to .....

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