Customs Act, 1969

CHAPTER-IX

DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS

From: 2023-08-01 - To: 0000-00-00 1[81. Provisional determination of liability.- (1) Where it is not possible for an officer of Customs during the checking of the goods declaration to satisfy himself of the correctness of the assessment of the goods made under section 79 2[or 131], for reasons that the goods require chemical or other test or a further inquiry, an officer, not below the rank of Assistant Collector of Customs, may order that the duty, taxes and other charges payable on such goods, be determined provisionally: Provided that the importer, save in the case of goods entered for warehousing, pays such additional amount on the basis of provisional assessment or furnishes bank guarantee 3,4[Omitted] 5[or pay order] 6[Omitted] of a scheduled bank along with an indemnity bond for the payment thereof as the said officer deems sufficient to meet the likely differential between the final determination of duty 7[, taxes and other charges] over the amount determined provisionally: Provided further that there shall be no provisional assessment under this section if no differential amount of duty and 8[taxes and other charges] is paid or secured against bank guarantee 3,4[Omitted] 9[or pay order] 6[Omitted]: 10[Provided further that no provisional determination of value shall be allowed in those cases where a Valuation Ruling (VR), issued under section 25A, is in field, irrespective of the fact whether any review or revision against such Valuation Ruling is pending in terms of section 25D or relevant rules, as the case may be.] 11[(2) Where any goods are allowed to be cleared or delivered on the basis of such provisional determination, the amount of duty, taxes and charges correctly payable on those goods shall be determined within 10[ninety days] of the date of provisional determination: Provided that the Collector of Customs or, as the case may be, Director of Valuation, may in circumstances of exceptional nature and after recording such circumstances, extend the period for final determination which shall in no case exceed 10[thirty] days11[:] 12[Provided further that any period, during which the proceedings are adjourned on account of a stay order or for want…