tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
28 May 2010
sir wht is mean by PROVISIONAL ASSSESSMENT can u explain me with small example
daya shankar singh
(Expert)
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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