CBIC Notifies New Regulations on Finalisation of Provisional Customs Assessments

Last updated: 15 September 2025


The Central Board of Indirect Taxes and Customs (CBIC) has issued the Customs (Finalisation of Provisional Assessment) Regulations, 2025, replacing the 2018 regulations. The notification, published on September 12, 2025, under Notification No. 55/2025-Customs (N.T.), lays down detailed timelines, pr

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