Amendment of section 18.

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..... ly", the following shall be substituted, namely:- "the proper officer may assess the duty leviable on such goods, provisionally,"; (b) in sub-section (1A), for the words "within such time and in such manner", the words "in such manner" shall be substituted; (c) after sub-section (1A), the following sub-sections shall be inserted, namely:-- "(1B) The proper officer shall finalise the duty pro .....

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..... t from an authority outside India through a legal process; or (b) an appeal in a similar matter of the same person or any other person is pending before the Appellate Tribunal or the High Court or the Supreme Court; or (c) an interim order of stay has been issued by the Appellate Tribunal or the High Court or the Supreme Court; or (d) the Board has, in a similar matter, issued specific direc .....

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