Provisional assessment - ship demurrage charges - if the ...
Case Laws Customs
December 19, 2019
Provisional assessment - ship demurrage charges - if the assessment is left open for questions of valuation, and subsequently it is found that the classification also requires a change or some other licencing requirement has to be examined, all these factors must be examined while finalizing the provisional assessment. There cannot be a provisional assessment which is provisional for one purpose and not provisional for other purposes.
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