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Querist : Anonymous

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Querist : Anonymous (Querist)
28 May 2010 sir wht is mean by PROVISIONAL ASSSESSMENT can u explain me with small example

28 May 2010 Once goods declaration is submitted in the prescribed form (Bill of Entry or Shipping Bill ) containing all the relevant details and documents, the duty leviable on the imported goods or export goods, if any, is assessed by the Customs officer. Sometimes, it is not possible to assess the duty due to non-availability of some relevant information/document or any other reason.In that case Custom officer make provisional assessment


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