Circular No.ES/165/2018-19 August 17, 2018
To: Members of the Council
Sub.: Customs (Finalisation of Provisional Assessment) Regulations, 2018
The Central Board of Indirect Taxes and Customs (CBIC) has notified the “Customs (Finalisation of Provisional Assessment) Regulations, 2018“, vide Notification No.73/2018-Customs(N.T.) dated 14th August, 2018 in respect of the provisional assessments ordered on and after the enforcement of these regulations, including regulations on time limit and manner of submission of documents/ information, completion of provisional assessment, penalty, etc., vide Notification No. 73/2018 Customs (NT) dt. 14 Aug. 2018.
For more information, members may kindly refer the above Notification.